Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 19

Like 403(b) plans, these arrangements involve employee pretax contributions. The funded version of these plans is available only to governmental agencies. These plans are not subject to ERISA. They are also not the subject of this course, as their reporting is controlled by GASB, not FASB. There is also an unfunded version of the 457 plan available to certain tax-exempt employers, but such plans are also exempt from the audit requirement and, thus, outside of the scope of this class.