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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 .