AICPA logo
AICPA logo
  • Home
Introduction to ERISA Plans

Introduction to ERISA Plans

Learn the parties, standards, regulations and key concepts of ERISA plans.

$79 - $99
Do you have an AICPA membership? Log in to apply your member discount.




Nov 22, 2021

NASBA Field of Study




CPE Credits



Deloitte & Touche, LLP, Randy M. Dummer


3 months

Product Number


 Part of Webcast Pass
 Business & partner 
Product Details

Clarifying ERISA plans

In this webcast, you will learn about:

  • Relevant parties and documents
  • Accounting and auditing standards, guidance and regulations
  • The different types of ERISA plans subject to audit
  • Common account balances, classes of transactions and disclosures in the financial statements
  • The differences between GAAP and ERISA reporting

This webcast provides CPE credit in the Accounting (0.5) and Auditing (1) fields of study.

Key Topics

  • Roles and responsibilities of parties
  • Key documents to obtain in an audit
  • Relevant reporting and compliance considerations, including differences between GAAP and ERISA reporting
  • Differences between defined contribution and defined benefit plans, and pension and health and welfare plans
  • Features of common plans such as 401(k), 403(b), cash balance and ESOPs
  • Financial statements and disclosures for defined benefit, health and welfare plans

Learning Outcomes

  • Recognize key concepts, parties, documents, accounting and auditing standards and guidance, other applicable regulations, and financial statement account balances, classes of transactions and disclosures of ERISA plans.
  • Distinguish ERISA plans by type.

Who Will Benefit

  • Auditors of EBPs
  • Practitioners considering the addition of EBP audits as a service offering
  • Accountants and finance professionals in business and industry responsible for company benefits
Credit Info
CPE Credits
NASBA Field of Study
Accounting, Auditing
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
1h 30m
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at

Contact us
Deloitte & Touche, LLP
Randy M. Dummer
Randy Dummer is a Partner with HHM in the accounting and audit area, joining the firm in 2011. He is the engagement partner on several employee benefit plan audits at HHM, as well as for automobile dealerships, manufacturers, not-for-profit organizations and other commercial businesses. He was previously the firm wide leader for the employee benefit plan audit practice at Baker Tilly Virchow Krause, LLP in Appleton, Wisconsin. The practice consisted of approximately 700 engagements performed by personnel in eight different offices. In this role, Randy developed and taught the firms internal training annually for their benefit plan audit staff, updated tools and templates, and served as the primary technical resource for employee benefit plan audit issues. He has extensive experience with audits of employee benefit plans, as well as not-for-profit organizations, and commercial businesses. He has been teaching seminars for the AICPA since 2003.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Cancellation Policy
View our Cancellation policy here
Introduction to ERISA Plans
Nov 22, 2021
Select from the following options:
Nov 22, 2021
2pm3:30pm GMT
Nonmember Price
Price excluding sales tax
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content