AICPA issues technical practice aids on employee benefit plans.
| Position | Accounting & auditing news |
The AICPA recently issued three employee benefit plan related Technical Practice Aids to provide guidance in 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 AICP4 Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans.
* TPA 6931.08, Types of Investments Subject to SOP 94-4, as Amended by FSP AAG INV-1 and SOP 94-4-1.
* TPA 6931.09, Financial Statement Presentation When a Plan Invests in a Common Collective Trust Fund or in a Master Trust That Holds Fully Benefit-Responsive Investment Contracts.
* TPA 6931.10, Financial Statement...
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