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This program summarizes the use of free clean-up grant funds from the Minnesota Department of Employment and Economic Development (DEED) to remediate contaminated Real Estate and add equity into a deal by leveraging these funds.
How to Use Free Grant Money from State of Minnesota to Clean-up Real EstateDan Schleck
This program summarizes the use of free clean-up grant funds from the Minnesota Department of Employment and Economic Development (DEED) to remediate contaminated Real Estate and add equity into a deal by leveraging these funds.
Are you involved with the management of a 401(k) plan that is required to have an audit conducted? Please join Danielle Gisondo, CPA, Marilea Campomizzi, CPA and Rebecca Ferris, CPA for a presentation on what to expect the first time your plan needs an audit and what you should be doing now for an easy audit.
La presente investigación desarrolla las hipótesis sobre las que se ha levantado el cambio de la matriz productiva, y evalúa las políticas que se han ejecutado y planificado hasta el momento para conseguir dicho cambio. Paralelamente, desarrolla, evalúa y propone escenarios que permitan una inserción de las micro, pequeñas y medianas empresas, MIPYMES, en este cambio de la matriz productiva ecuatoriana, definiendo y reconociendo para esto el contexto económico y productivo del Ecuador. En el capítulo III se evalúa con mayor detalle la situación económica actual, identificando los principales factores relacionados a la actividad manufacturera. Se evalúa a las MIPYMES manufactureras, se determina su situación sectorial y sus niveles de industrialización por ramas de actividad. Se obtienen y analizan los coeficientes de generación de valor agregado y productividad laboral.
Are you involved with the management of a 401(k) plan that is required to have an audit conducted? Please join Danielle Gisondo, CPA, Marilea Campomizzi, CPA and Rebecca Ferris, CPA for a presentation on what to expect the first time your plan needs an audit and what you should be doing now for an easy audit.
La presente investigación desarrolla las hipótesis sobre las que se ha levantado el cambio de la matriz productiva, y evalúa las políticas que se han ejecutado y planificado hasta el momento para conseguir dicho cambio. Paralelamente, desarrolla, evalúa y propone escenarios que permitan una inserción de las micro, pequeñas y medianas empresas, MIPYMES, en este cambio de la matriz productiva ecuatoriana, definiendo y reconociendo para esto el contexto económico y productivo del Ecuador. En el capítulo III se evalúa con mayor detalle la situación económica actual, identificando los principales factores relacionados a la actividad manufacturera. Se evalúa a las MIPYMES manufactureras, se determina su situación sectorial y sus niveles de industrialización por ramas de actividad. Se obtienen y analizan los coeficientes de generación de valor agregado y productividad laboral.
Ini adalah gambaran dari revolusi media di Indonesia dari tahun 2015 - 2020 diambil dari berbagai sumber. termasuk sejarah awal media dan masuk ke TV digital
Bisa diambil disini www.beranibuka.com
Arab Initiatives of Open Access is an oldest group of volunteers starting from 2007 for adoption OA publishing approach in Saudi Arabia and in other world
This webinar provided a 401(k) and pension plan accounting and auditing update for plan sponsors, including management, accountants, and Human Resource professionals. In addition, the presentation provided an update on recent Employee Retirement Income Security Act (ERISA) criminal cases, the outcomes of those cases, and the prosecution.
For nearly 40 years, ERISA has required retirement plan fiduciaries to ensure the reasonableness of service and investment fees paid by the plan. However, fee reasonableness has only recently grabbed headline attention due largely to the finalization of the 408(b)(2) regulations and the Missouri district court's decision in Tussey v. ABB, Inc. Despite the strength of its fee reasonableness standard, ERISA provides little practical guidance as to how and when plan fiduciaries should be making and documenting their fee reasonableness determinations. In this presentation, we provide a historical overview of the legislative, regulatory and judicial context surrounding this fundamental fiduciary duty; a look at recent Department of Labor regulatory examination activity centered on fee reasonableness; and a practical, step-by-step guide to meeting the fee reasonableness requirements.
Retirement Plans: Managing Your Fiduciary ResponsibilitySecureDocs
http://www.securedocs.com - Protecting the financial viability of a company is a heavy undertaking. As a trusted advisor to the business as an entity as well as your colleagues, you are expected to use your expertise to determine best practices to keep everyone’s profits and retirement plan savings afloat. It is important that you use a disciplined process to help manage your fiduciary responsibility.
This presentation covers a series of new and important information regarding your role as a fiduciary.
View the presentation to learn about:
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-Are your participants Retirement Ready?
-401K, IRS and Department of Labor (DOL) audit planning.
Your annual plan audit does not have to be stressful. We will review plan audit requirements and how you can best be prepared for your audit to make it a more efficient and less stressful experience. Specific areas will include common audit findings: coordinating information from your plan service providers; timely completing your auditor’s requests; and wrapping up the audit. We will also discuss your fiduciary responsibility and risk regarding your plan audit and why you should be concerned in having an experienced firm perform your audit.
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Hello, this slide will take you through the essentials of financial report, Fundamental concepts of Balance Sheet, Profit & Loss, Cash Flow, Ratio Analysis etc. For a detailed course please visit https://excelfinanceacademy.zenler.com/
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Presentation from nonprofit CPA firm - Tate & Tryon CPAs - on the transition from SAS 70 reports to SOC Standards and the impact they will have on your regulatory compliance requirements.
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3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
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• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
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This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
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Adani SEBI investigation revealed that the latter had sought information from five foreign jurisdictions concerning the holdings of the firm’s foreign portfolio investors (FPIs) in relation to the alleged violations of the MPS Regulations. Nevertheless, the economic interest of the twelve FPIs based in tax haven jurisdictions still needs to be determined. The Adani Group firms classed these FPIs as public shareholders. According to Hindenburg, FPIs were used to get around regulatory standards.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
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As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
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Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
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➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
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➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
2. Presenters:
Cynthia L. Keith, CFA
Executive Director-Investments and Senior
Portfolio Manager
Oppenheimer & Co. Inc.
Erin Hultman, CPA, MST
Senior Manager-Audit and Assurance Services
Tate & Tryon, CPAs and Consultants
3. Final Regulations
• Effective for plan years beginning
on or after January 1, 2009
• Written plan document
• Nondiscrimination rules
• Closes the gap between 403b and 401k plans
• Form 5500 filing requirements
4. Plan document
• Must be written
• Stand-alone or collection
• Must include material provisions
▫ Eligibility
▫ Benefits
▫ Investment options
6. Closes the gap between
403b and 401k regulations
• Timely employee deferral remittances
• Form 5500 filing requirement if subject to
ERISA
• Plan administration
• Fiduciary responsibilities
7. Who are the plan’s fiduciaries?
• Discretion
• Control
• Examples
▫ Administration
▫ Trustee
▫ Investment consultant or manager
8. Who is not a fiduciary?
▫ Attorneys for the plan
▫ Accountants for the
plan
▫ Actuaries for the plan
9. What are the fiduciaries’
responsibilities?
• Act solely in the interest of participants
• Act prudently
• Follow plan documents
• Diversify investments
• Pay reasonable expenses
10. What is the liability for fiduciaries?
• Personal liability
• Ways to limit that liability
1. Document processes
2. Full reporting
3. Provide participants with control over
investment options
4. Provide default investment options
5. Liability indemnification or fidelity bond
11. Form 5500 filing requirements
• ERISA v. Non-ERISA – new
regulations did not impact directly
• Non-ERISA plans
• Church & governmental plans
• Employee deferral ONLY plans
• Increased scrutiny by DOL of sponsoring
organization
12. Form 5500 filing requirements
• ERISA plans
• Small plan v. large plan
• 80/120 rule
• Schedule H
• eFiling required
14. Transition guidance
• Revenue Procedure 2007-71
▫ Contracts issued prior to 1/1/2005
▫ Contracts issued 1/1/2005 – 1/1/2009 –
reasonable good faith effort
▫ Contracts issued after 1/1/2009 – include in
plan assets
15. Transition Relief:
DOL Field Assistance Bulletin 2009-02
• Contract issued before 1/1/2009
• No obligation to make contributions since
1/1/2009
• Rights under contract enforceable against
insurer, no employer involvement
• Owner of contract is fully vested
16. What qualifies as employer
involvement?
• EBSA Field Assistance Bulletin No. 2010-01
▫ Involvement can include keeping plan
compliant
▫ Employer can confirm employee information
▫ Employer cannot approve transactions
18. Preparing for the audit
• Obtain TPA reports, 2009 and 2008, by
investment and by participant
• Document internal controls
• Determine participant count and plan asset
totals
• Properly value plan assets
19. Accurate investment valuation is a
fiduciary duty
Why is accurate valuation important?
• Responsibility to maintain records and report on
form 5500
• Plan Distributions need to be correct
20. What is fair value?
• GAAP requirement
• Old definition of fair value
• New definition of fair value
21. How should investments be valued?
• Level 1 – quoted prices in active markets for identical
assets
1. For identical assets only
2. Accessed at the measurement date
3. Must be used if available
• Level 2 – observable inputs
1. Not exchange prices but directly or indirectly
observable
2. What market participants are using
• Level 3 – unobservable inputs
1. The plan’s assumptions about market price
2. Based on information available
3. May rely on investment manager
22. Ensuring appropriate investment
valuations
Why is this important to you as a
fiduciary?
• Custodian etc may provide prices
• Fiduciary remains responsible
• Fiduciary required to evaluate pricing
23. Internal controls
• Process for determining fair value
• Select appropriate valuation method
• Identify and support assumptions
24. Practical steps
• Obtain SAS #70 report
1. Type 1 report
2. Type 2 report
• Caveats
1. Without SAS #70
2. Mutual funds and marketable securities
3. SAS #70 does not cover alternative investments
25. Valuation short cuts that may not work
• Custodial reports
1. Valuation date not equal to plan year end
2. Pass through pricing
• Certification from custodian or trustee
1. ERISA allows this in certain cases
2. Should state prices are fair value
• Hiring an appraiser
1. Relieves some responsibility for fair value pricing
2. Fiduciary still responsible for review
27. Audit opinions
• Unqualified – full scope only
• Qualified – possible as a result of missing
plan information
• Disclaimer – due to limited scope audit
• Disclaimer – due to other limitations
• Adverse
• What opinions will DOL accept on Schedule
H?
• Good faith effort
28. Common audit pitfalls to avoid
• Employee contributions not remitted timely –
no safe-harbor for large plans
• Incomplete employee files