The Center has compiled tools and resources to assist members in their audits of multiemployer employee benefit plans.
Multiemployer Employee Benefit Plans Primer
This primer provides a general overview of multiemployer plans and includes discussions of applicable laws and regulations, plan structure and operations, funding, unique aspects of multiemployer plan assets and obligations, parties in interest and prohibited transactions, and plan expenses, and provides references to additional resources.
Employee Benefit Plans: Audit and Accounting Guide
The Guide contains guidance regarding the auditor’s consideration of internal control in an employee benefit financial statement audit.