401(k) subsequent events disclosure

[Sara]

HI everyone, 

I am currently working on a 401(k) audit at my firm. The client changed their TPA and Custodian in Feb 2019, and I am needing to disclose it as a subsequent event. Do you know where I can find a sample disclosure? 

 

Thank you!

[Madison71]

Hi - there is likely a blackout notice.  That may be a good place to start.