Lee David C, Van Sertima Michael A
Mitchell & Titus, LLP, New York, USA.
Empl Benefits J. 2004 Mar;29(1):60-3.
If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.
如果你的员工福利计划有100多名参与者，那么你很可能必须梳理一遍你在提交5500表格时所需附上的经审计财务报表。这些报表包含了有关你的计划财务健康状况的大量信息，理解这些信息是一项重要的受托责任。为了加强你对财务报表的理解，本文提供了一个概述，使计划的财务报表更具信息量，解释其基本结构，并提供有关一些较为晦涩方面（如精算表）的信息。虽然本文重点关注塔夫脱-哈特利（多雇主）计划，但其中许多内容也适用于其他类型的员工福利计划。
