Pension Plan Audit
Does Your 401(k) Plan Need an Audit? A Closer Look at the 80-120 Rule
Generally speaking, 401(k) plans with fewer than 100 participants at the beginning of the plan year are considered small employee plans and eligible for the Small Plan Audit Waiver. However, the Department of Labor (DOL) has identified the range of 80 – 120 participants (at the beginning of the plan Read more…