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The Importance of Retaining and Protecting Employee Benefit Plan Records (PDF)
American Institute of Certified Public Accountants [AICPA] 
May 6, 2019 32 pages. "This advisory describes ERISA and DOL record retention requirements, protecting personally identifiable information, the effect of inadequate records on audit scope and testing and the auditor's report, and the implications to the plan administrator for failure to properly retain records. The advisory also provides suggestions for best practices for record retention and data protection and additional resources." MORE >> |
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