Pension Plan Investments: Practical Guidance for Auditing, Reporting, and Disclosure Requirements in 2015
Overview:In a two hour live webcast, a panel of thought leaders and practitioners assembled by The Knowledge Group will discuss the most significant and latest issues in pension plan investment. The panel will provide practical Guidance in Auditing, Reporting, and Disclosing of Pension Plan Investments in 2015 and discuss some of the investment strategies, filing requirements, and fiduciary requirements.
Key topics include:
- Pension Plan Investment in 2015
- Investment Strategies: LDI
- Fair Value and Investment Plan Terms
- Filing IRS Form 5500
- Audited GAAP Financial Statements
- FASB ASC 820 Requirements
- Fiduciary Considerations
- Pension De-risking
- Regulatory Compliance and Risk
Mary Espinosa, Director
- Introductory section
Sarah N. Lowe, Partner
- 408 b2
Erek M. Sharp, Stockholder
Reid and Riege, P.C.
- 404 disclosures
Sherrie Boutwell, Partner
Boutwell Fay LLP
- Changes to 5500
- What happens if 5500 is rejected?
- What happens if things go wrong?
- Appealing penalties
Who Should Attend:
- Employee Benefits Attorneys
- Benefits Managers
- Human Resource
- Retirement Plan Financial Professionals
- Retirement Plan Practicing Lawyers
- Retirement Plan Sponsors
- Other Related/Interested Professionals
Mary joined BDO USA, LLP in 2004 and has more than 20 years of experience in public and private accounting. Mary specializes in the audits of employee benefit plans. She advises and assists clients in the area of benefit plan accounting and compliance and has extensive experience in the preparation of financial statements and footnotes for employee benefit plans. Her employee benefit plan client experience has included all types of defined contribution, defined benefit and health and welfare plans; numerous plans with one sponsor and various service providers; 11-K filings; and master trusts.
In addition to her role as Audit Director, Mary is the local office coordinator for BDO’s National Employee Benefit Plan Group. She also is a supervisor to manager, senior and staff auditors.
Mary earned her Bachelor of Science in Accounting from California State University, Fullerton. She is a member of the American Institute of Certified Public Accountants and California Society of Certified Public Accountants.
Mary joined BDO USA, LLP in 2004 and has more than 20 years of experience in public and private accounting. Mary …
Sarah Lowe focuses her practice on employee benefits, with an emphasis in the areas of qualified plans, related ERISA fiduciary issues and pension plan investments. She regularly reviews and negotiates provisions of pension plan investments on behalf of large pension funds, including hedge funds and other alternative investments. She also routinely assists structuring private investment funds and their portfolio investments so that they avoid being subject to ERISA fiduciary rules. As part of her practice, she regularly advises clients on compliance with ERISA's rules regarding fiduciary duties and prohibited transactions.
Ms. Lowe has provided counsel to and negotiated on behalf of clients regarding employee benefit issues in connection with mergers, acquisitions, dispositions and other business transactions. She has also researched and advised public and private employer clients regarding issues related to design, preparation, communication, administration and operation of qualified plans and the related funding vehicles, including pension and profit sharing plans, 401(k) plans, rabbi trusts, and cafeteria plans.
Sarah Lowe focuses her practice on employee benefits, with an emphasis in the areas of qualified plans, related ERISA fiduciary issues and pension …
Erek is a stockholder and member of Reid and Riege’s Employee Benefits & Pension Practice Area. Erek frequently analyzes, drafts and amends both qualified and nonqualified plan documents, and has substantial experience counseling a diverse roster of clients in connection with plan implementation, compliance and termination-related matters arising under ERISA, the Internal Revenue Code and other applicable laws. He routinely counsels clients concerning their fiduciary obligations and “best practices,” and often provides advice in connection with prohibited transaction issues and the application of related class or statutory exemptions. He has substantial experience advising plan sponsors, named fiduciaries, trustees and investment advisers in connection with the investment of benefit plan assets in both traditional and alternative investment vehicles (both domestic and offshore), including plan asset funds, VCOCs and REOCs, and frequently reviews and negotiates the terms of related advisory/service agreements and fund documents. He also counsels clients in connection with benefits and compensation issues arising in merger and acquisition transactions, including transactions involving leveraged and non-leveraged ESOPs. In addition, he has advised boards of directors and compensation committees in connection with the design and implementation of equity and “phantom” equity compensation arrangements, change in control agreements and severance/separation pay programs and agreements, as well as their reporting and disclosure obligations with respect thereto.
Erek is a stockholder and member of Reid and Riege’s Employee Benefits & Pension Practice Area. Erek frequently analyzes, drafts …
Sherrie Boutwell is the co-founder of Boutwell Fay LLP, a women-owned firm practicing exclusively in the areas of ERISA & Employee Benefits with offices in Irvine, California and New York City, NY. Sherrie authored “The Quick Reference Guide to Plan Corrections,” (Panel Publishers, NY 2000-2003). She received her B.A. from UC Irvine (1979) and her J.D. from UCLA (1983). More detailed information about Sherrie is available at: https://www.boutwellfay.com.
Sherrie Boutwell is the co-founder of Boutwell Fay LLP, a women-owned firm practicing exclusively in the areas of ERISA & …
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BDO is the brand name for BDO USA, LLP, a U.S. professional services firm providing assurance, tax, financial advisory and consulting services to a wide range of publicly traded and privately held companies. For more than 100 years, BDO has provided quality service through the active involvement of experienced and committed professionals. The firm serves clients through 52 offices and more than 400 independent alliance firm locations nationwide. As an independent Member Firm of BDO International Limited, BDO serves multi-national clients through a global network of 1,328 offices in 150 countries.
BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm. For more information, please visit www.bdo.com.
About Kilpatrick Towsend
Kilpatrick Townsend is a full service firm with nearly 650 attorneys in 17 offices throughout the U.S. and abroad. Their Employee Benefits & Executive Compensation attorneys work on behalf of clients throughout the U.S. and internationally in all areas of employee benefits, executive compensation and ERISA litigation, representing a cross-section of businesses ranging from Fortune 100 public companies to family-owned businesses and start-up companies. The diverse and innovative client base they support provides cutting-edge work that keeps them at the forefront of critical developments in the field. The team’s primary service areas include, Business Transactions, ERISA Litigation, Executive Compensation, Fiduciary Counseling, Health & Welfare Plans, Pension Fund Management and Retirement Income Plans.
About Reid and Riege, P.C.
Founded in 1950, Reid and Riege, P.C. is a full service law firm providing legal counsel and representation to many of the region’s leading business and nonprofit organizations, financial institutions, corporations and individuals. The firm’s focus includes the following practice areas: commercial finance; corporations, limited liability companies and other business organizations; business succession planning; executive agreements and compensation; mergers and acquisitions; pension and other employee benefits; employment and personnel; environmental; health care; estate planning and estate settlement; executive and physician planning; fiduciary and probate litigation; fiduciary services; general litigation; insolvency and bankruptcy; multiemployer benefit plans; nonprofit organizations; real estate; and tax. Reid and Riege has principal offices in both Hartford and New Haven. For additional information, please visit www.rrlawpc.com.
About Boutwell Fay LLP
Boutwell Fay LLP is a 100% women-owned law firm practicing in the areas of employee benefits, executive compensation and the Employee Retirement Income Security Act of 1974 (known as “ERISA”), with a nationwide practice and offices on both the east and west coasts.
Practice areas include:
- Qualified and Non-Qualified Retirement Plans
- Non-Profit and Government Retirement Plans
- Executive Compensation
- Health and Welfare Plans