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Webcasts
401(k) Basics Part 2 - Participant Data and Contribution Testing
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Gain an understanding of 401(k) plans and how they work. We’ll discuss practical information about participant data and contribution testing.

Employee Benefit Plan Audit Quality Center (EBPAQC) Members Save an Additional 20%

If you are a EBPAQC member, you can save 20% off the registration price.

Find out more information on the EBPAQC website.

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$129 $99

5 - 9

$115 $89

10 - 20

$109 $85

21 +

$105 $79

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

ON24 Supported System Configurations

  • Windows 7+(Microsoft Edge, Latest Internet Explorer, Firefox, or Chrome)
  • Apple Mac OS 10.9+ (Latest Firefox, Safari, or Chrome)
  • Ubuntu Linux (Firefox only)
  • Android 4.x (Chrome Browser Only)
  • Apple iOs (Latest version, Safari Browser Only)

If you are using an unsupported version of a Windows, Mac, or Linux operating system, you may experience difficulty in viewing and/or listening to the event.

Media Players
In order to access the event, you must have the following streaming media player installed on your computer:

ON24 Supported Browsers

  • Microsoft Edge
  • Internet Explorer 9+
  • Mozilla Firefox (Latest)
  • Safari (Latest, Mac Only)
  • Google Chrome (Latest)

Technical Support: For technical support, please contact service@aicpa.org or call 888.777.7077 Mon-Fri 9am-6pm ET.

Detailed information can be found here
https://event.on24.com/view/help/sysreq.html

Product details

Who Will Benefit?

  • Accounting staff or in-charge auditors

Key Topics

  • Participant data and contribution testing

Learning Objectives

  • Identify when a participant needs to be tested and why.
  • Recall the different ways a participant can enroll in a plan.
  • Recognize the various types of contributions received by a 401(k) plan.
  • Recall parties in interest and prohibited transactions.

This webcast is part of the 4-part EBPAQC 401(k) Audit Basics Series. Register for the series here.

This is an excellent webcast for staff or in-charge auditors who are new to ERISA audits as it provides an understanding of 401(k) plans and how they work. We'll also cover practical information about participant data and contribution testing.

Included in: Annual Webcast Pass

Get year-round unrestricted access to this and more than 500 webcasts featuring top experts, regulators and agency representatives discussing topics of importance to you. Learn more...


FAQs

Please check the following:

  • Did you do a system test?
  • Are you still connected to the internet?
  • Is your computer configured to stream media? Test your system
  • Do you have the most up to date flash player installed?
  • Do you have the appropriate bandwidth to view the broadcast?
    • Symptoms of incorrect bandwidth include freezing or stuttering video during playback.
  • Does your IT department allow access to streaming audio/video through your corporate network?

Please check the following:

  • Did you do a system test?
  • Are you still connected to the internet?
  • If you have internal speakers verify that they are not muted.
  • If you have external speakers verify that they are turned on and aren't muted.
  • Do you have the most up to date flash player installed?
  • Do you have the appropriate bandwidth to view the broadcast?
    • Symptoms of incorrect bandwidth include freezing or stuttering video during playback.
  • Does your IT department allow access to streaming audio/video through your corporate network?

Pop-up blockers are software programs that stop windows from opening automatically. These windows often feature advertisements that can be an annoyance while browsing the internet.

While this is normally a desired result, some software utilizes the additional windows to deliver key functionality. Our webcasts utilize pop-ups to automatically open your presentation, attendance checks and slides in a new window. If your pop-up blockers are enabled, it will prevent you from being able to view the event and the attendance checks automatically.

It is very common to have multiple pop-up blockers operating at the same time; some you may not be aware of. You can locate most pop-up blockers in either the system tray (lower right hand corner of your screen but the clock) or as a toolbar (in IE and Firefox click on "View" then "Toolbars" to activate or deactivate toolbars).

Common toolbars such as Google and Yahoo Companion have built in pop-up blockers that you may need to disable. Also, if you are running personal firewall software such as Norton's Internet Security or Zonealarm, they will also block pop-ups.

If you are running personal firewall software and cannot view the event, please contact your internal IT department or the manufacturer of your firewall software for assistance in disabling pop-up blocking.

Also, if you are using a corporate network, please be aware of your IT policies regarding streaming audio and video. It is very common for businesses to block access to certain web sites containing unrelated content or streaming audio and video. Your IT department may need to make an exception in the system allowing you to view the broadcast.


If you opted for the CPE version of the webcast, then: YES. After the webcast is completed and you have selected all of the qualifying attendance checks, you will have the ability to print/download your CPE certificate. There are a number of ways to access your certificate.

  • At the end of the event, while still logged in, you can click the CPE icon at the bottom of the event player, which will launch a pop-up window containing your certificate.
  • If you do not click the CPE icon while in the presentation, you will have subsequent opportunities to download and print it. A post event email will be sent to the email address the event was registered under with a direct link to your certificate, as well as, access to the archive where you can again click the CPE icon.
  • If you have an AICPA/CPA.com store ID, you will also be able to access your certificate from your My Accounts section. If you opted for the NO CPE version of the webcast, then you will not be able to receive a certificate of completion.

NOTE: If you attended the CPE eligible webcast event, but did not click all the required attendance checks, qualifying you for CPE credit, you will NOT be able to use the archive of the event to then qualify for CPE. As a reminder CPE credit cannot be given for watching the archived version of the webcast due to NASBA guidelines.


Yes. All registrants of our webcasts get access to the archive after the event is over. The archive is typically available 24 hours after the event ends and online for 3 months. The same link you receive for accessing the live event can be used for accessing the archive. CPE credit will only be given if you attend the original, live webcast. Credit cannot be given for watching the archive version of any AICPA webcast, due to the National Association of State Boards of Accountancy (NASBA) guidelines issued for CPE.

When the FAQs in the presentation resource list don't resolve your issue, we ask that you contact us immediately for further assistance using the Q&A function in the presentation or one of the following:

  • Service Center by telephone – 1.888.777.7077
  • Service Center by email – service@aicpa.org
  • Due to varying email volume and processing times, we recommend attempting to contact us by telephone first if you are contacting us on the same day as your event.
  • If available, the following information can be very helpful to us when troubleshooting your issue.
    • What operating system are you currently using?
    • What internet browser are you using?
    • Are you receiving any error messages?
      • If so, please record the exact text of the message as it appears.
    • Are you running any anti-virus software?
      • If yes, what brand/version?
    • Are you running any pop-up blockers or toolbars?
    • Are you accessing the internet from your home PC or are you on a corporate network?
    • What type of connect are you using?
      • Cable, DSL, Dial-up, etc...
    • Can you provide a step-by-step description of how you are accessing the webcast?
    • What media player are you using?
      • Do you know the version of the player software?
    • Have you ever been able to view a webcast using the PC in question?
      • If so, when?

Participation in a live webcast is considered group-study. Credit is based on the scheduled length of the live program, with one 50-minute period equal to one CPE credit. Most webcast are scheduled for 100 minutes or two CPE credits.

You can find more information on the following AICPA Store web page: Important Information on Your CPE Credit.

Yes, you can log in during any portion of the webcast. Please note, however if you do not respond to the required amount of attendance checks, which are randomly distributed throughout the event, you will not qualify to receive your CPE certificate.

You may substitute your registration with another webcast of equal or lesser value if the request is received up to a day prior to the webcast. Refunds, less 50 percent administrative fee, will be issued if cancellation requests are received up to a day prior to webcast. No refunds or substitutions will be issued if cancellation requests are received during the webcast or after the webcast completion. For further information, call the AICPA Service Center at 888-777-7077 or send an email to service@aicpa.org.

Group Access

When a multi-seat group purchase is made, participants will all sit in one room and watch the course together.

After the group purchase is made, the purchaser will receive an email which provides them a direct link to the course. They should use this direct link to access the course.

For those participants sitting together as a group, using a single computer, the person who makes the PURCHASE must be the person logged into the event in order for everyone to receive CPE credit. As the attendance checks are presented on the screen the person logged in must answer them. If all the required checks have been met at the end of the event, the person logged in will click the CPE icon and a form will be provided, so that they can enter each participant who was sitting in the room with them. Once the form is fill out with all the users names/email addresses, then all certificates will be generated for saving/printing.

So what does this mean for my CPE certificate?

If you attended in a group, then the person who is logged in is responsible for responding to the attendance checks. After the event is over and the person logged in selects the CPE icon, they will be required to fill in the name, email and STORE ID of each person sitting in the room. This is why those individuals must have previously registered. Without a valid store ID, the attendee will NOT be able to access their CPE certificate from the MY ACCOUNT option after the event.

Ratings and reviews
Speaker bio

Gwen Bryant, CPA

Gwen Bryant serves as the leader of HoganTaylor's Employee Benefit Plan practice, one of the largest in the Oklahoma/Arkansas region. HoganTaylor's EBP practice provides audit services to approximately 200 defined benefit and contribution plans, including 401(k), 11K, 403(b), ESOP, and health and welfare plans, and also prepares approximately 400 Form 5500 returns annually.

Gwen has 20 years of experience in public accounting, specializing in audits of employee benefit plans. She is experienced in working with various retirement plans of all sizes. She also has served privately held companies in many industries, including not-for-profit, architectural/engineering, manufacturing, distribution, transportation and retail.

Gwen Is a 1997 Summa cum Laude graduate of the University of Arkansas (B.S.B.A. degree in Accounting). Gwen is a presenter at various conferences, including the AICPA National Conference on Employee Benefit Plan and Southwest Benefits Association. Gwen is a member of tile AICPA and the Arkansas and Oklahoma Societies of Certified Public Accountants.

Gwen also serves on the AICPA Employee Benefit Plan conference committee and is a member of the AICPA Employee Benefit Plan Audit Quality Center Executive Committee.

Marilee P. Lau
CPA

Marilee provides consulting services and teaches various educational programs on accounting and auditing for employee benefit plans. Before retiring in 2009, Marilee was the National Partner in Charge of KPMG's Employee Benefit Plan Audit Practice. Marilee Lau is a founding member and former Chair of the AICPA Employee Benefit Plan Audit Quality Center's Executive Committee which was established in 2004. Marilee is currently the AICPA's representative to the DOL's ERISA Advisory Council. She has served on the AICPA's Employee Benefits Plans Experts Panel and is the current chair of the EBP Audit Guide Overhaul Task Force. Marilee is also on the Advisory Board for the Bureau of National Affairs Pension & Benefits Reporter which provides input on various pension issues and is currently serving on the Accountants Committee for the International Foundation of Employee Benefit Plans. She is a member of the AICPA, California Society of CPA's, and the International Foundation of Employee Benefit Plans and a frequent speaker for numerous professional conferences and programs. She is a graduate of Santa Clara University with a BS in economics and an MBA in accounting.

Monique E. Elliott, CPA

Shareholder/Owner, Elliott Group CPAs, PLLC

In March 2012 Monique founded Elliott Group CPAs, PLLC after a fifteen year career with international accounting firms. Monique had a dual role of running an EBP practice while also serving as a national technical resource to other benefit plan teams within her firm and alliance firms. She was involved with the development and updates to her prior firm's internal guidance, manual, and forms/programs. She served as an inspector for internal inspection, and conducted training. Her experience includes a wide range of types/sizes of plans. She currently serves her clients in a practice that is focused on ERISA audits, Form 5500 preparation, and consulting on ERISA plan matters. She is a frequent speaker both nationally and locally on an array of benefit plan topics.

Monique earned a BA in accounting from the University of Maryland, and is a member of the American Institute of Certified Public Accountants and the North Carolina Association of Certified Public Accountants (NCACPA). She currently is serving as Chair of the Employee Benefit Plan Committee for the NCACPA, and is a past-President of the Charlotte Benefits Forum. Monique served a three year term with the AICPA Employee Benefit Plan Expert Panel from 2013-2016. She performs oversight reviews of the peer reviewers for the AICPA. She also is a member of the taskforces that updated the AICPA 2015 and 2016 Employee Benefit Plan Audit Guide and the AICPA Employee Benefit Plan Audit Risk Alert.

Travis P. Jack

Travis P. Jack is the Managing Member of Metz & Associates, PLLC. As the managing member primary responsibilities include key aspects of practice management, oversight of staff training & development programs, and the acting lead partner for the firm's attest practice. He also provides the technical review of all audit engagements and coordinates firm business development activities and outreach initiatives. The attest practice at Metz & Associates PLLC consists primarily of compliance based audits, with a concentration in ERISA retirement plan, mortgage lender and nonprofit clients. The firm is both an AICPA Employee Benefit Plan Audit Quality Center and Governmental Audit Quality Center member.

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CREDIT INFO
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
Group Internet Based
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