This is Part I of the Employee Benefit Plan (EBP) Fundamentals program. The program provides a foundational understanding of employee benefit plans subject to audit under ERISA, helping you prepare to navigate the complexities of 401(k) plans. Part I of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which explore the fundamental purposes and impacts of ERISA on 401(k) plans including: - What is ERISA and why does it matter? - Types of ERISA employee benefit plans - What is a 401(k) plan? Key Topics - Purpose and scope of ERISA - Agencies enforcing ERISA - ERISA and the employee benefit plan audit - Plan sponsorship - Types of employee benefit plans - Key features of 401(k) plans Learning Outcomes - Recognize the purpose and scope of ERISA and its role in employee benefit plan audits - Identify the different types of employee benefit plans - Recognize the key features of 401(k) plans Who Will Benefit Auditors who want a foundational understanding of Employee Benefit Plans (EBP) subject to audit under the Employee Retirement Income Security Act (ERISA), and how they differ from commercial entities they audit.