This is Part V 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 V of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which explore the complexities surrounding the financial mechanics of the plan including: - Plan investments and participant allocations - Distributions - Plan expenses Key Topics - Types of 401(k) plan investments - Rules governing how plan assets are held and allocations made - Types of 401(k) plan distributions - Rules for various distribution scenarios Learning Outcomes - Recognize types of 401(k) investments and how plan assets are held - Recall the types of distributions made by 401(k) plans, as well as the distribution rules, forms of distribution, and distribution process - Recall the types of single employer 401(k) plan expenses and fee arrangements, and who pays plan expenses 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.