Understanding master trusts in employee benefit plans is key for organizations looking to optimize their benefit strategies. This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a fundamental knowledge of master trusts and their relevance in employee benefit plans. The primer includes the definition of master trusts; the meaning of common control; master trust types and structures; differences between undivided interest and divided interest; and valuation of assets held by participating plans through the dollar allocation and unitized value methods.
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Master trusts in employee benefit plans primer
Jan 19, 2018 · 179.4 KB Download
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Master trusts offer several benefits, including increased efficiency and potentially lower costs. Insights into various procedures can significantly impact the management and success of employee benefit plans.
Though master trusts can be formed for various business purposes, this primer only addresses master trusts in employee benefit plans.
Included in this primer are:
Discussions of the definition of a master trust
The meaning of common control
Master trust types and structures
The differences between an undivided interest and a divided interest
Valuation of assets held by participating plans via the dollar allocation method and the unitized value method
Download the Master Trusts in Employee Benefit Plans Primer
File name: master-trusts-in-employee-benefit-plans-primer.pdf
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