8-8:50 a.m.
Navigating the SECURE Act: Practical Impacts for Plan Sponsors and CPAs
Charles Rosenberg, CRA, CRC, AIF — Intac Actuarial Services, Inc.
Amanda Melissa Taylor, QKA — Intac Actuarial Services, Inc.
Review real-world implications of the SECURE Act, including best practices for managing
long-term, part-time employees; navigating new rules for highly paid individuals and Roth
catch-up contributions; preparing for mandatory auto-enrollment requirements; and the
complexities of retroactive plans.
9-10:15 a.m.
DOL Regulatory Update
Speaker to be announced
Stay on top of new developments and essential measures for ERISA compliance.
10:25-11:15 a.m.
Real-World AI Use in Audits
Andrea Mondello — WithumSmith+Brown, PC
Jay Lauretta, CPA — WithumSmith+Brown, PC
The hype around artificial intelligence (AI) can be deafening, but there are valid use cases
for using AI in EBP audits – if you have the right frameworks to do so safely. This session
will demonstrate the five foundations of AI readiness, using effective prompting techniques
with financial and participant data, creating a clear judgment framework to protect your
organization and exploring real-world examples you can implement immediately.
11:25 a.m.-12:15 p.m.
Plan Compensation
Sylwia Hejzner, CPA — EisnerAmper LLP
This session will cover definitions of compensation used in employee benefit plans and related compliance considerations. Attendees will gain insight into various definitions of compensation, and their implications for plan operations, compliance and audit procedures.
12:45-1:35 p.m.
The Impact of Internal Controls and SOC 1 Reports on EBP Audits
Sean Perry, CPA — Weaver, LLP
Theresa McDowell — Weaver, LLP
Explore the internal controls that affect EBP audits and how these controls reduce risk factors.
By effectively evaluating internal controls and SOC 1 reports, auditors can identify key areas
where plan operations may be vulnerable, recognize the controls are functioning and design
targeted substantive testing procedures to address identified risks.
1:45-2:35 p.m.
Real-World Examples of Fraud
Jamie Polak, CPA — CliftonLarsonAllen LLP
Examine case studies on EBP fraud, including common schemes, control breakdowns and oversight
gaps that contribute to risk. You’ll see the fraud risk factors, red flags and audit
considerations relevant to planning and performing EBP engagements.
2:45-4:00 p.m.
Common Reporting and Auditing Issues
Sean Linde, CPA — WithumSmith+Brown, PC
Jay Lauretta, CPA — WithumSmith+Brown, PC
Dive into the most common audit deficiencies, including case studies and what regulators are
flagging most in EBP audits.