Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 9

A plan is not just a document. One plan may have several separate documents. Several plans may be found within a single legal document. For purposes of this program, an arrangement is considered a plan if it has the following attributes:

 Benefits

 Beneficiaries or participants

 Funding

 Administrative system1

Under ERISA, there are two broad categories of employee benefit plans: welfare and pension.