Plan Document Pitfalls

OL089-17  |  On Demand  |  Update  |  Self-Study


This session will provide an analysis of the problems that can arise during operation or during an audit if a plan document is not carefully designed. The session will also highlight several areas of plan design that could be problematic if not properly understood.

This video was recorded at the 2017 Employee Benefit Plans Conference.


Number of Credits Type of Credits
1 Accounting and Auditing







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Jason E. Underwood, CPA, APM

Underwood, a certified public accountant, has more than 17 years of experience providing professional retirement plan services, including audit, tax, administration and consulting services to clients in practically all industries including manufacturers, service providers, financial institutions, health care, professional sports and more.

Underwood is the managing member of Jason Underwood CPA, PLLC (ERISA CPA), a boutique accounting firm uniquely qualified to provide independent audits of retirement plans and Form 5500 tax preparation services. Jason is also the Chief Executive Officer of CPH Pension Administrators, Inc. (CPH), a pension administration, actuarial and plan consulting third party administrator providing custom retirement plan designs and innovative tax shelter strategies.

Underwood is a member of the American Institute of Certified Public Accountants (AICPA), Tennessee Society of Certified Public Accountants (TSCPA) and American Society of Pension Professionals & Actuaries. In addition to attending AICPA employee benefit plan (EBP) conferences regularly, Underwood has served on the TSCPA EBP Conference Task Force committee and presents on retirements plan topics to plan sponsors, third party administrators and CPAs. Underwood has earned the Advanced Defined Contribution Plans Audit Certificate and his firm is a voluntary member of the AICPA EBP Audit Quality Center.

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William E. Robinson, Esq.

Robinson has extensive experience in the areas of pension and welfare benefits. He also provides advice on benefit plans in connection with mergers and acquisitions.

Robinson has represented multi-employer pension and welfare plans and advises corporate clients on multi-employer plan issues. Robinson also represents governmental entities in connection with retirement plan matters. He represents both "for profit" and "tax exempt" employers with respect to non-qualified deferred compensation and other areas of executive compensation. He also works with the labor and employment and litigation attorneys in support of employee benefits litigation and advises business clients on ESOP matters.

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