Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 26

Some health care coverage arrangements involve a unique form of funding. The assets are actually held by a pension plan of the sponsor. These are referred to as 401(h) accounts, named for the tax code section that authorizes their creation. These assets must be accounted for separately within the pension plan, but they do not have to be physically segregated from the pension assets. This is an advanced topic, which is outside the scope of this program.