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Fiduciary Responsibilities for Vendors and New Fiduciary Obligations as Part of the Annual Audit Under Sox 2 and 3 - Part 4 of the 2021 ERISA Fiduciary Institute: 6-Part Webinar Series
The first portion of the program will focus on fiduciary responsibilities for vendors to accurately perform their responsibilities. Who is liable when administrative errors occur in recordkeeping Section 401(k) Plans? Is the filing of a Group Voluntary Compliance Application by a vendor adequate to account for administrative and system errors? Should there be liability beyond the scope of Service Agreements, which tend to be one-sided?
The second portion of the program will consist of two parts with the first addressing the new audit standards that are applicable for the 2020 Plan Year. These have the greatest impact for ���limited scope audits��� in that the audit procedures are changed and the audit opinion is modified to more clearly address the fact that the auditor did not examine the plan assets. These limited scope audits generally rely upon SOC 1 audit of the plan service provider(s), including recordkeepers, custodians, etc. Recent updates to national and international standards for Assurance and Attestation work in has created updated extended SOC examination guides and reports known as SOC 2 and 3 audits, which are expanded audits to address cybersecurity, risk management and other concerns. In addition to vendor responsibility to obtain proper SOC 2 and 3 audits, Plan Sponsors have an obligation to ���review��� the SOC 1, 2 and 3 audit reports in their management of vendors. This will be an interactive discussion between benefits attorneys, benefits litigators, CPAs and vendors.
Moderator:
Speakers:
American College of Employee Benefits Counsel
Business Law Section, Health Law Section, Joint Committee On Employee Benefits, Section of Labor and Employment Law, Section of Real Property, Trust and Estate Law, Section of Taxation, Tort Trial and Insurance Practice Section
EB2104FIW4OLC
90
4/9/2021 12:00:00 AM
Publications | Single Issue Periodical
Family Advocate Client Manual Summer 2020: Vol. 43, No.1
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Selling Products and Services and Licensing Software Online
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The Essential Formbook: Comprehensive Management Tools for Lawyers, Volume II
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