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SAS 136: The ERISA Section 103(a)(3)(C) audit election

SAS 136: The ERISA Section 103(a)(3)(C) audit election

Plan administrators should consider all implications of an ERISA Section 103(a)(3)(C) election before the election is made.
Understanding revenue sharing

Understanding revenue sharing

Learn the importance of discussing with a plan advisor how best to customize plan fees based on circumstance and available options.
Cybersecurity issues for plan sponsors

Cybersecurity issues for plan sponsors

The Department of Labor is working on guidance addressing cybersecurity issues as they relate to plan sponsors and third-party providers.
Actuarial valuation: New mortality improvement scale released

Actuarial valuation: New mortality improvement scale released

A recently released mortality improvement scale should be considered when measuring benefit plan costs and obligations.