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Health and Welfare Employee Benefit Plans Logo aicpa

  EBPAQC |   Free |   AICPA |   Dec 2014 |

This primer provides a general understanding of health and welfare employee benefit plans. It includes a general overview of health and welfare plans and discusses:

  • defining the plan,
  • unique aspects of health and welfare plan contributions,
  • funding of benefits,
  • key roles and responsibilities,
  • the annual health care process,
  • unique aspects of health and welfare plan benefit obligations,
  • benefits administration,
  • when an independent audit is required, and
  • applicable laws and regulations.
Topics covered:
  • Employee benefit plan auditing: Technical: Health & welfare plans, Foundational