Employee Benefits


EMPLOYEE BENEFITS
The AICPA issued three employee benefit plan technical practice aids (TPAs) to provide guidance for implementing FASB Staff Position AAG INV-1 and SOP 94-4-1, Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans.

The TPAs address the types of investments covered by the FASB staff position, financial statement presentation of investments in common collective trust funds and master trusts, and related disclosure requirements.

The TPAs are available at www.aicpa.org/download/acctstd/TIS6931.08.pdf .

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QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.