The Employee Benefit Plan Audit Quality Center (EBPAQC) presents this primer to offer a foundational understanding of ERISA Section 103(a)(3)(C) audits under the Employee Retirement Income Security Act of 1974 (ERISA). This guide is essential for plan administrators and auditors alike, providing insights into the complexities of employee benefit plan audits.
This primer covers several critical areas, including the statutory and regulatory basis definition, elements of a proper certification from a qualified institution, and the effect of Section 103(a)(3)(C) on