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DOL EFAST Help Line

1-866-463-3278

The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers

 

AICPA Accounting & Auditing Technical Hotline

1-888-777-7077 (option 5 followed by option 3)

Decision Tree Flowchart

 

1 See Chapter 13 of the AICPA Audit and Accounting Guide Employee Benefit Plans for guidance on the impact on the independent auditor's report when only a portion of the plan's investments are certified by a qualified custodian or trustee.

Copyright © 2006 by the American Institute of Certified Public Accountants, Inc., New York, New York.