If your organization is a hospital, nursing home, life plan community, ambulatory surgery facility, or behavioral health provider with publicly held tax-exempt bonds outstanding, it is essential that ...

To help with this effort, and with fee disclosures ongoing, ERISAdiagnostics Inc. created a §404(a)(5) Participant Disclosure Checklist. The checklist outlines all the plan-related and ...

Calculating pay ratios for public companies can be a difficult and time-consuming project. While recent interpretative guidance from the Commission has provided additional flexibility in this process, ...

Many companies that sponsor ERISA welfare benefit plans are currently undergoing their open enrollment process and issuing related participant communications. To assist with that process, this article ...

EY's IFRS "core tools" are resources designed to help users identify recent changes and begin assessing how to apply them. The toolbox includes IFRS updates, illustrative financial statements, ...

Every lawyer that represents a U.S. public company will at some point in that lawyer’s career get an anxiety-filled call from a client (very often late in the day on a Friday), with the unwelcome news ...

California law, under Civil Code Section 4525, requires specific disclosures be provided to HOA members upon request, so they can relay them to prospective homebuyers. Well-run HOAs should have these ...

Thomson Reuters has released the 2015 editions of its series of audit guides and related practice aids. The guides included checklists incorporating all new and revised disclosure requirements issued ...