This is Part IV 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 IV of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which provide a deep dive into the intricacies of plan assets including: - Accounting records - Contributions - Contributions receivable, other receivables, allowance for credit losses, and notes receivable from participants Key Topics - Accounting records used in plan audits - Rules governing contributions to 401(k) plans - Rules governing contribution timings, limits, and loans Learning Outcomes - Identify the accounting records you will use in your plan audits and the parties who maintain them - Recognize the various sources and types of contributions in 401(k) plans - Distinguish between contributions receivable, other receivables, and notes receivable from participants, and recall how potential credit losses impact 401(k) retirement 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.