WS+B Services

Employee Benefits Services

When Consistent Quality and Convenience Matters

WS+B has significant experience in providing accounting and auditing services to established 401(k), 403(b), pension, profit sharing and health and welfare plans. We work extensively with clients affected by compliance with the Employee Retirement Income Security Act of 1974 ("ERISA"), Department of Labor regulations, SEC reporting requirements, and other such matters. Our experience with these plans, and our relationships with a wide variety of custodians and third-party administrators ("TPAs"), helps us to effectively resolve engagement issues in an efficient manner. This cost effective approach helps our clients maintain a position of strength through timely compliance.

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Increased Fair Value Disclosure for Level 3 Employee Benefit Plan Assets

Increased Fair Value Disclosure for Level 3 Employee Benefit Plan Assets

Recent revisions to accounting standards on fair value require increased disclosure requirements for Level 3 Plan assets. Level 3 Plan assets are defined as assets that have unobservable inputs and therefore do not have a readily determinable fair value (for example, real estate holdings, private equity funds or certain guaranteed investment contracts). The new disclosures expand upon the reconciliation of beginning to ending balances of Level 3 assets to gross up and report separately the following items.

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The information contained herein is not necessarily all inclusive, does not constitute legal or any other advice, and should not be relied upon without first consulting with appropriate qualified professionals for your planís individual facts and circumstances.

Need more information regarding our audit or audit support services, an ERISA topic in one of our articles, or other topics regarding your employee benefit plan? Contact us to arrange a free consultation.

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As a registered member of the American Institute of Certified Public Accountants (AICPA) Employee Benefit Plan Audit Quality Center, WS+B clients are confident that they are working with some of the most experienced and up-to-date professionals in the employee benefits arena.

ERISA Sunscreen

ERISA Sunscreen Blog

Practical information through video to help prevent fiduciaries from getting burned with their 401(k) or other employee benefit plan.
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