This is Part II 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 II of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which delve into the key features of 401(k) plans including: - 401(k) plan operation, administration, and key parties - EBP governing documents, agreements, and correspondence - Eligibility, vesting, forfeitures, and participant data Key Topics - Roles and responsibilities in 401(k) plans - Governing documents - Eligibility, vesting, forfeitures, and participant data Learning Outcomes - Identify the key parties and their roles and responsibilities in 401(k) plans - Identify the various documents, agreements, and correspondence relevant to 401(k) audits - Identify the eligibility requirements, vesting and forfeiture provisions, and relevant participant data in 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.