ARTICLES - Employee Benefits-Risk Management - ERISA LIABILITY FOR CPAs - CPAs who provide professional services to pension and other employee benefit plans must be aware of the potential liability exposure under ERISA. A recent U.S. Supreme Court case made it clear that accountants and others may be held liable for certain transactions with these plans.
|Year of publication:||
|Authors:||Collins, Michael J.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 6, p. 39
ARTICLES - Employee Benefits - THE SAFE-HARBOR-SOLUTION - Starting in 1999, small employers that adopt certain formulas may be able to contribute higher amounts to retirement plans on behalf of owners, partners and other highly compensated employees
Sherman Jr, Charles W., (1999)
Petit, Frédéric D., (2012)
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