UPDATES ON AUDIT AND TAX QUALITY

May 8–10, 2017Gaylord Opryland Resort & Convention Center Nashville, TN

EMPLOYEE BENEFIT PLANS CONFERENCE

ebp.AICPAStore.com • 888.777.7077 • #AICPAebp ON-SITE ONLINE

May 7Pre-conference Workshops

NASHVILLEEBPAQC Members and Tax Section Members Save $100

AUDIT QUALITYOUR CONTINUED COMMITMENT AND FOCUS

KEYNOTE SPEAKER

Scott StrattenPresident, UnMarketing Inc.Oakville, Ontario

TUESDAY, MAY 98:10am | Unselling: The New

Customer Experience9:45am | Q&A: One on One With

Scott Stratten

ebp.AICPAStore.com • 888.777.7077 • #AICPAebp

Every employee benefit plan audit you sign and every tax strategy you design reflects the promise of accuracy, sound judgment and expertise.

More simply, quality.

We know the challenges you face in the pursuit of quality, and that’s how the AICPA Employee Benefit Plans Conference can help. Our comprehensive lineup of sessions, delivered by top regulators, key decision-makers and expert practitioners, offers targeted learning for all experience levels, for situations you face every day — and others you may face in the future.

Combined with a thorough review of the latest tax updates and tax strategies for compliant plan design, this conference offers technical knowledge and management skills to strengthen all aspects of your employee benefit plan practice. Make plans to join us on-site in Nashville or online via live webcast.

For the most up-to-date information, visit ebp.AICPAStore.com.

EBPAQC Members and Tax Section Members Save an Additional $100ebp.AICPAStore.com • 888.777.7077 • #AICPAebp

NEW THIS YEAR

SKILL LEVELS

FUNDAMENTAL ACCOUNTING AND AUDITING TRACKNew this year, this track has been handcrafted to build a strong base of EBP audit knowledge, including:

Understanding a plan document Planning and risk assessment Understanding and auditing internal controls Investments and plan transactions Financial reporting

The track will follow a case study throughout the sessions to provide real-world examples of planning considerations and testing procedures.

Enjoy the flexibility to attend multiple breakout sessions. For those more experienced auditors, this track can act as a refresher course to polish skills.

Some sessions may include elements of both levels, but the primary focus is on the level designated for the session.

Level 1 (L1) Sessions provide an overview and general explanation of the session topic.

Level 2 (L2) Sessions focus on specific and/or complex issues for those who already have a general understanding of the topic.

L* Sessions are relevant to both Level 1 and Level 2.

EBP EMERGING PROFESSIONAL PROGRAMYour Blueprint to the Next Stage of Your Career Program Workshop: Sunday, May 7, 9:00–11:45amUniquely designed for employee benefit plan professionals with fewer than five years of experience actively administering, auditing or performing tax compliance on EBP plans, this program will provide complimentary access to a customized pre-conference workshop. It will guide you on core competencies and essential professional development skills common to all aspects of EBP. Join your peers to gain valuable resources for your practice and become knowledgeable on how to navigate your career within the industry. This workshop is an ideal precursor to the main conference’s Fundamental Accounting and Auditing Track and Tax Learning Path.

EBP Emerging Professional Program + Main EBP Conference (On-Site Only):

$665 AICPA Member • $965 Nonmember Groups of 4 or More Save $50 Register by 3/24/17Seats are limited. Contact us at conferencesteam@aicpa.org to learn about eligibility criteria. Participants may earn up to 26 CPE credits for this program.Visit ebp.AICPAStore.com/EmergingEBP for more details.

EBPAQC Members and Tax Section Members Save an Additional $100ebp.AICPAStore.com • 888.777.7077 • #AICPAebp

SPECIALIZED TRACKSTITLE I OF ERISA AND FIDUCIARY GUIDANCE From basic understanding of the statutory provisions to advanced implementation of plan governance, prohibited transactions and DOL findings and includes best practices for Form 5500 and ERISA enforcement exams.

NEW FUNDAMENTAL ACCOUNTING & AUDITING For emerging EBP auditors and will provide a strong base of EBP audit knowledge. Facilitators recommend bringing your laptop to this session to fully participate in the case study.

BEST PRACTICES Special focus on best practices from practitioners and plan sponsor standpoints. Added sessions on plan consulting services and how to bring value using the auditor’s communication to management and those charged with governance. Other topics include monitoring separated participants, effective audit project management and working with service providers. Sessions will guide plan sponsors in plan governance and procedural prudence.

PLAN TYPES Accounting, auditing and tax code compliance requirements with insight into a variety of plan types, including defined contributions plans, employee stock ownership plans, defined benefit plans, multiemployer plans, health and welfare plans, and plans for tax-exempt organizations.

ACCOUNTING & AUDITING Employee benefit plan audit and accounting updates, ASU 2015-12 implementation lessons learned, understanding complex investments and the related audit considerations, performing employee benefit plan peer reviews, audit and accounting considerations for initial audits, changes in service providers, plan mergers and terminations. Sessions in this track are ideal for intermediate and advanced attendees.

CORRECTIONS Framework for correction methods, plus a deeper dive for practitioners who need more advanced application of the correction process. The learning matrix will include voluntary corrections prior to notice of government enforcement action, as well as how to correct if the plan has been chosen for an IRS exam or DOL audit. Learn how to lower risk of corrections through best practices in operations — which include procedures to identify problems early on — before a government examination begins.

SPECIALIZED KNOWLEDGE Nontraditional but competency-based integration of technical skills with personal development skills and professional judgment.

TAX CODE Tax code requirements and IRS-requested internal controls expected to be found by the IRS during an enforcement exam applicable to all qualified plans. Using the provisions of the tax code to achieve plan sponsor objectives and ensuring alternative options are used when available for compliance testing.

NEW TAX LEARNING PATH For more information, visit ebp.AICPAstore.com.

SESSIONS YOU CAN’T MISS ASU 2015-07, ASU 2015-10 and ASU 2015-12: Lessons Learned

From the Early Adopters Form 5500: What’s New and Changing Is a Hybrid Plan the Right Solution? Discrimination Testing for Auditors and Others Ensuring Plan Compliance: ERISA Title I, The Basics Case Studies Involving EPCRS Correction Programs

WHO SHOULD ATTEND CPAs, auditors and tax practitioners CFOs and their staff Reporting managers for plan sponsors Plan sponsors and other service providers, including third-party administrators Emerging EBP professionals Consultants and other professionals specializing in employee benefit plans

GET SOCIALTwitter: Join the conversation specific to this conference using #AICPAebp, or follow us @AICPAconfs for general conference information.

ebp.AICPAStore.com • 888.777.7077 • #AICPAebp

ADVANCED AUDITING FOR DEFINED CONTRIBUTION RETIREMENT PLANSAn exclusive training program, held on-site, to enhance your expertise with regard to defined contribution plan audits.

Designed for EBP auditors with seven or more years of experience in performing and reviewing defined contribution audits, this interactive program enhances skills through a series of hands-on case studies, advanced learning exercises and an exchange of ideas with your peers.

Registration for this program also includes shared keynote sessions, luncheons and networking breaks with Employee Benefit Plans Conference attendees. EBP Conference breakout sessions are excluded.

Register today at AICPAStore.com/ADCP17. Up to 23 CPE credits

BUNDLE & SAVE Purchase the program and the Advanced Defined Contribution Plans Audit Certificate exam at the same time to save on registration. Select the “With Exam” option at checkout.

CONCURRENT WITH THE EMPLOYEE BENEFIT PLANS CONFERENCE

AT-A-GLANCE AGENDA EMPLOYEE BENEFIT PLANS CONFERENCEVisit ebp.AICPAStore.com for detailed session and track descriptions.

SPECIALIZED TRACKS TITLE I ERISA/FIDUCIARY NEW! FUNDAMENTAL A&A BEST PRACTICES PLAN TYPES ACCOUNTING & AUDITING CORRECTIONS SPECIALIZED KNOWLEDGE TAX CODE

Sunday, May 7 – Pre-conference Workshops (Additional Fee)

8:00am–6:00pm Registration and Information Center Open

9:00am–6:00pm Full-Day Workshop 101. Basic Audit Workshop1:00–6:00pm Half-Day Workshop 102. Form 5500 Workshop

6:00–7:00pm Networking Reception

Monday, May 8 – Main Conference – Day One

7:30am–5:25pm Registration and Information Center Open

7:30–8:30am Continental Breakfast in the Exhibit Hall

8:30–9:20am 1. Opening Remarks & Conference Overview

9:20–10:10am 2. An Outlook From the Deputy Assistant Secretary of Labor Tim Hauser, U.S. Department of Labor, EBSA (Invited)

10:10–10:30am Morning Refreshment Break in the Exhibit Hall

10:30am–Noon 3. Washington Update

Noon–1:00pm Luncheon

1:00–2:15pm Select One

4. Title I of ERISA L1 5. Reading a Plan Document: What Auditors Should Consider L1

6. Defined Benefit Plan Audit Theory L2

7. Keeping Up With Your Notices: Timing Is Everything L1

8. Accounting and Auditing Update (Repeated in Session 58) L

9. EPCRS: How to Correct Tax Compliance Issues L1

10. Plan Types From A to Z L 11. Employee Benefit Plan Audit and Financial Statement Deficiencies: Avoid These Mistakes on Your Engagements L

2:25–3:40pm Select One

12. The DOL’s New Fiduciary Rules L1

13. Planning and Risk Assessment L1

14. Defined Benefit Plan Audit Practice L2

15. Fiduciary Responsibilities and Best Practices in Plan Governance L

16. Initial Plan Audits L 17. 401(k) Design Ideas L1 18. Discrimination Testing for Auditors and Others L1

4:10–5:25pm Select One

19. ASU 2015-07, ASU 2015-10 and ASU 2015-12: Lessons Learned From the Early Adopters (Repeated in Session 60) L

20. Using a SOC 1 Report in an Employee Benefit Plan Audit L1

21. I s a Hybrid Plan the Right Solution? L2

22. Advanced Investments L2 23. Plan Expenses: Understanding Current Fee Models, Trends and Disclosures L

24. DOL Correction Programs: Tax and Audit Implications L1

25. Understanding the Mysteries of 401(k) Nondiscrimination Testing and More! L1

5:25–6:30pm Welcome Reception

Tuesday, May 9 – Main Conference – Day Two

6:30am–5:00pm Registration and Information Center Open

6:30–8:00am Continental Breakfast in the Exhibit Hall

7:00–8:00am Select One

201. EBPAQC Update Session L 202. AICPA Resources for Non-auditors L

8:10–9:25am 26. Unselling: The New Customer Experience Scott Stratten, UnMarketing Inc.

9:45–11:00am Select One

27. Legal Update L 28. Limited Scope Audits L1 29. ESOP Tax Rules and Audit Considerations L2

30. Interactive Case Study in EBP Fraud L2

31. Auditing Changes in Service Providers L

32. EPCRS: Case Studies (Repeated in Session 76) L2

33. Who Is the Employer? L 34. One on One With Scott Stratten L

11:10am–12:25pm Select One

35. Form 5500: What’s New and Changing L

36. Understanding and Auditing Investments L1

37. Health and Welfare Plan Rules and Processes L

38. How to Get the Best From Your Client’s Service Providers L

39. Are You Ready for Retirement?: Retirement and Estate Planning L

40. Hot IRS Examination Issues L2

41. What Is Compensation? L1 42. Peer Review, Part 1 L

12:25–1:25pm Luncheon

1:25–2:40pm Select One

43. Walk Through an ERISA Exam — Including 502(l) L1

44. Auditing Contributions Part I L1

45. Corporate Benefit Plan Accounting L1

46. Best Practices for Internal Controls and Processes L1

47. EBP Ethics: The Good, Bad and Ugly — How to Avoid Problems L

48. Top Financial Statement Tax and DOL Compliance Issues and Corrections L2

49. Distributions A to Z L1 50. Peer Review, Part 2 L

3:00–4:15pm Select One

51. Prohibited Transactions and the Conflict of Interest Rules: Case Study, Meaningful Analysis of Cases

52. Auditing Distributions Part II L1

53. Auditing Multiemployer Plans L

54. Accounting and Auditing for Plan Mergers and Terminations L

55. Data Analytics L 56. Voluntary Closing Agreement Program: Correcting Outside of EPCRS L2

57. Beyond the Basics in Executive Compensation L

58. Accounting and Auditing Update (Repeat of Session 8) L

4:25–5:55pm 59. Ask the Regulators

Wednesday, May 10 – Main Conference – Day Three

6:30am–12:25pm Registration and Information Center Open

6:30–8:00am Continental Breakfast in the Exhibit Hall

7:00–7:50am Select One

203. Ask the DOL L 204. A How-To on the AICPA EBP Certificates and Competency Framework L

205. Resources, Mentoring and Collaboration: the CPA’s Solution for EB Audit Quality and Enforcement L

206. Ask Your Peers < 100 Plans L

207. Ethics and Independence in EBP Plans From 2016 L

208. Washington National Tax Discussion L

8:00–9:15am Select One

60. ASU 2015-07, ASU 2015-10 and ASU 2015-12: Lessons Learned From the Early Adopters (Repeat of Session 19) L

61. Auditing Distributions L1 62. Accounting and Auditing for ESOPs L2

63. Best Practices in EBP Audit Project Management L

64. Cybersecurity: Employee Benefit Plans Concerns L

65. How to Work With Your Service Provider in the Corrections Arena L

66. Deduction Timing: Getting It Right L2

67. DB and DC Plan Risk Transfer Strategies L

9:45–11:00am Select One

68. Findings From DOL Reviews and Large Firm Inspections L

69. Financial Reporting L1 70. Auditing Health and Welfare Plans L

71. Marketing: Best Practices L 72. Reviewing a Form 5500 From an Auditor’s Perspective L1

73. When Can a Plan Be Subject to Tax? L2

74. M&A Issues: Qualified Plans and Executive Compensation L2

11:10am–12:25pm Select One

75. Ask the Experts L 76. EPCRS: Case Studies (Repeat of Session 32) L2

77. Determination Letters L2 78. Fringe Benefits L1

12:25pm Conference Adjourns

EBPAQC Members and Tax Section Members Save an Additional $100 ebp.AICPAStore.com • 888.777.7077 • #AICPAebp

Skill Levels: L1 - Basic, L2 - Advanced, L - All

Topics and speakers are subject to change. Visit the website for the most up-to-date agenda.

AUDIT CHAIRDena HerbolichMoss Adams LLPSeattle, WA

MEMBERSMichael AuerbachU.S. Department of Labor, Employee Benefits Security Administration (EBSA)Washington, DC

Theresa BankaPlante & Moran PLLCSouthfield, MI

Chip HarrisRubinBrown LLPOverland Park, KS

Travis JackMetz & Associates PLLCPhoenix, AZ

Heidi LaMarcaWindham Brannon P.C.Atlanta, GA

Deborah SmithGrant Thornton LLPChicago, IL

Beth ThompsonKPMG LLPHouston, TX

TAX CHAIRKaren FieldKPMG LLPWashington, DC

MEMBERSCindy DwyerMayer Hoffman McCann P.C. Leawood, KS

Lisa GermanoActuarial Benefits & Design CompanyMidlothian, VA

Jeffrey MartinGrant ThorntonWashington, DC

Deborah WalkerCherry Bekaert LLPWashington, DC

Carol ZurcherThomas, Zurcher & White P.A.Winter Park, FL

2017 EMPLOYEE BENEFIT PLANS CONFERENCE PLANNING COMMITTEE

Jon CamposConference LogisticsDurham, NC

Jessica EricksonMorris Marketing Exhibits & SalesLong Island, NY

Kristin EspositoSenior Technical Manager TaxWashington, DC

Sue HicksSenior Technical Manager Audit Quality CenterWashington, DC

Cheston JonesMarketing SpecialistCPA.comDurham, NC

Amanda JoslinProgram DevelopmentDurham, NC

Diana KrupicaTechnical ManagerAuditDurham, NC

AICPA REPRESENTATIVES

Carey MitchellSenior Technical ManagerDurham, NC

Christy RobertsonMarketing Manager CPA.comDurham, NC

EBPAQC Members and Tax Section Members Save an Additional $100

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It’s Free!Your guide to sessions, speakers,

exhibitors and more — 4 weeks before and during the event

EBPAQC Members and Tax Section Members Save an Additional $100

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Recommended CPE CreditThis conference was prepared in accordance with the Joint AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs, effective on July 1, 2012. The recommended CPE credits are in accordance with these standards; however, your individual state board is the final authority on the acceptance of programs for CPE credit.

Conference Fee Conference fee includes all main conference sessions, access to conference materials online, session recordings (available post-conference), continental breakfast, refreshment breaks, luncheons and receptions.

Cancellation Policy You may cancel without penalty if written cancellation requests are received by 3/24/17. Due to financial obligations incurred by the AICPA, a credit voucher less 50% of the registration fee will be issued for written requests received by 4/17/17. No refunds or credits will be issued on cancellation requests received on or after 4/18/17. For further information, call AICPA Member Service at 888.777.7077.

Hotel Information Contact the hotel directly to obtain its policy on reservations, deposits and cancellations. Rooms will be assigned on a space-available basis only. To receive our special group rates, mention that you will be attending the AICPA Employee Benefit Plans Conference. Hotel room availability and rates are not guaranteed. This room block is expected to sell out, possibly prior to the rate cutoff date. Please book your reservation as early as possible.

On-Site Conference LocationGaylord Opryland Resort & Convention Center 2800 Opryland Drive Nashville, TN 37214

Online*: AICPAStore.com/EBP17 Phone*: 888.777.7077 or 919.402.4500 *Credit card registration only (AICPA Visa®**, American Express®, Diners Club®, Discover®, MasterCard® or Visa®)

** If you use an AICPA credit card, you can earn five points per dollar spent on AICPA conference purchases. To learn more or apply, visit aicpa.org/creditcards.

GROUP REGISTRATION For 2–9 people, call AICPA Member Service at 888.777.7077, Monday–Friday, 9am–6pm ET. For 10 or more people across multiple conferences, call AICPA Learning at 800.634.6780, Monday–Friday, 8am–5pm ET, or email aicpalearning@aicpa.org to take advantage of group pricing. Program Code: EBP17

Hotel Phone: 615.883.2211Reservations: 888.777.6779Hotel Rate: $184 single/double + $20 resort feeRate Cutoff Date: April 7, 2017

Workshops are excluded from discounts.

Attendance OptionsOn-Site Online

CPECredits

AICPA Member Nonmember

Main Conference H H 23 $1,195 $1,495

Your Choice of 9 Sessions H Varies $795 $1,095

Emerging EBP Professional Program H Varies $665 $965

Pre-conference Workshop 101 H 8 $575

Pre-conference Workshop 102 H 4 $305

Concurrent With the EBP Main ConferenceAdvanced Auditing for Defined Contribution Retirement Plans Program H Varies $1,195 $1,495

Save $75 | Early Bird Discountfor Main Conference, Your Choice of 9 Sessions or Advanced Auditing for

Defined Contribution Retirement Plans Program. Expires 3/24/17

EBPAQC Members and Tax Section Members Save an Additional $100

EBPAQC Members Save an Additional $100

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PAIDAICPA/CPA.COMAICPA Store/CPA.com

220 Leigh Farm RoadDurham, NC 27707

SAVE $75EARLY BIRD DISCOUNT

EXPIRES 3/24/17

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ADDITIONAL SAVINGS FOREBPAQC MEMBERS

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May 8–10, 2017Gaylord Opryland Resort & Convention Center Nashville, TN

May 7Pre-conference Workshops

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EMPLOYEE BENEFIT PLANS CONFERENCE