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Upgrade Employee Benefit Plan Auditing, Says ERISA Advisory Council (PDF)
ERISAdiagnostics, Inc. in Thompson Pension Plan Fix-It Handbook 
Sept. 12, 2011
The council studied whether the requirements of ERISA Sections 103 and 104 provide the protections to plan participants and beneficiaries asoriginally intended. The council narrowed its focus to three issues: audit and auditor quality, limited-scope audits and Section 403(b) plan audits.
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