CPE for FY 2014

Listed below is a series of articles from the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2014. These materials were designed specifically for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position.

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Post PPA Pension Legislation
Explains the provisions of certain post-Pension Protection Act (PPA) pension legislation

Plan Terminations
Provides an overview of plan terminations and potential related issues.

Defined Benefit Plans – Schedule SB (Form 5500) and Related Schedules
Describes potential audit issues that may be detected during the analysis of the Schedule SB (Form 5500)