401k Audit, onunla tan\u0131\u015f olmayan insanlar \u00fc\u00e7\u00fcn m\u00fcr\u0259kk\u0259b olan bir istisna deyil. Federal H\u00f6kum\u0259t h\u0259m 401k planlar\u0131, h\u0259m dig\u0259r pensiya planlar\u0131, h\u0259m d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n \u00fc\u00e7\u00fcn m\u0259cburi olan b\u0259zi qaydalar v\u0259 qaydalar\u0131 b\u0259yan etdi.<\/p>\n
\u0130stinad edildiyi zaman “audit” s\u00f6z\u00fc; insanlar aras\u0131nda suallar v\u0259 narahat\u00e7\u0131l\u0131q yarad\u0131r. Bunun s\u0259b\u0259bi; \u00f6d\u0259m\u0259li olduqlar\u0131 v\u0259 onlara aid olmayan auditl\u0259r haqq\u0131nda daha az bilik. 401k Plan Auditi, onunla tan\u0131\u015f olmayan insanlar \u00fc\u00e7\u00fcn m\u00fcr\u0259kk\u0259b olan bir istisna deyil.<\/p>\n
Bir \u00e7ox qeyri-d\u00f6vl\u0259t biznesi h\u0259r il kitablar\u0131n\u0131 yoxlama\u011fa borclu deyill\u0259r. 401k plan auditiniz \u00fc\u00e7\u00fcn pul \u00f6d\u0259m\u0259li oldu\u011funuzu anlayark\u0259n; \u0259sas t\u0259l\u0259b plan ilinin \u0259vv\u0259lind\u0259 planda uy\u011fun i\u015ftirak\u00e7\u0131lar\u0131n say\u0131n\u0131 m\u00fc\u0259yy\u0259n etm\u0259kdir. Bu c\u00fcr planlar “B\u00f6y\u00fck Plan” adlan\u0131r. 1974-c\u00fc il tarixli ERISA (\u0130\u015f\u00e7il\u0259rin T\u0259qa\u00fcd G\u0259lirl\u0259rinin T\u0259hl\u00fck\u0259sizliyi Akt\u0131) firman\u0131 DOL-a m\u00fcst\u0259qil ixtisasl\u0131 EBM vasit\u0259sil\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n illik auditini Form 5500-\u0259 \u0259lav\u0259 etm\u0259yi \u00f6hd\u0259sin\u0259 qoyur.<\/p>\n
\u0130\u015f\u00e7i plan s\u0259n\u0259dl\u0259rind\u0259, y\u0259ni 401k v\u0259 ya m\u0259nf\u0259\u0259tin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si plan\u0131nda qeyd olunan t\u0259l\u0259bl\u0259r\u0259 cavab verdikd\u0259, yaln\u0131z onlar m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r. \u0130\u015f\u00e7inin t\u0259l\u0259bl\u0259ri daha az qada\u011fanedici ola bil\u0259r:<\/p>\n
Minimum ya\u015f 21<\/p>\n
Minimum xidm\u0259t ili 1<\/p>\n
403 (b) plan\u0131 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 “universal \u0259l\u00e7atanl\u0131q” g\u00fcc\u00fcn\u00fc verir, burada bir i\u015f\u00e7inin g\u0259lirini t\u0259xir\u0259 salsan\u0131z, h\u0259r bir i\u015f\u00e7i \u00fc\u00e7\u00fcn eyni s\u0259yi t\u0259min etm\u0259k m\u0259cburidir.<\/p>\n
Lakin bu planda b\u0259zi m\u00fcst\u0259sna i\u015f\u00e7il\u0259r var; h\u0259r il $200 v\u0259 ya daha az b\u00f6l\u00fc\u015fd\u00fcr\u0259n i\u015f\u00e7il\u0259r, h\u0259ft\u0259lik i\u015f saat\u0131 20-d\u0259n az olan v\u0259 Daxili G\u0259lir M\u0259c\u0259ll\u0259sinin 3121(b) (10) B\u00f6lm\u0259sin\u0259 uy\u011fun xidm\u0259t g\u00f6st\u0259r\u0259n t\u0259l\u0259b\u0259l\u0259r kimi istisna edil\u0259nl\u0259r. Bununla yana\u015f\u0131, qeyri-rezident i\u015f\u00e7il\u0259r v\u0259 401k, 403 b v\u0259 ya 457b plan\u0131nda i\u015ftirak ed\u0259nl\u0259r d\u0259 istisna olunur.<\/p>\n
80-120 \u0130\u015ftirak\u00e7\u0131 Qaydas\u0131: Bu qayda plan ilinin ilk g\u00fcn\u00fcnd\u0259n etibar\u0259n 80 il\u0259 120 aras\u0131nda i\u015ftirak\u00e7\u0131s\u0131 olan t\u0259\u015fkilata eyni kateqoriyaya daxil olma\u011fa imkan verir. Plan\u0131n b\u00f6y\u00fck plan\u0131n v\u0259 ya ki\u00e7ik plan\u0131n alt\u0131nda olmas\u0131 i\u015ftirak\u00e7\u0131lar\u0131n g\u00fcc\u00fcnd\u0259n as\u0131l\u0131d\u0131r.<\/p>\n
SEC, 1933-c\u00fc il Qiym\u0259tli Ka\u011f\u0131zlar Qanununa \u0259sas\u0259n qeydiyyata al\u0131nm\u0131\u015f qiym\u0259tli ka\u011f\u0131zlara malik olan s\u0259hm al\u0131\u015f\u0131, \u0259man\u0259t v\u0259 \u0259laq\u0259li planlar\u0131 \u0259hat\u0259 ed\u0259n planlar t\u0259r\u0259find\u0259n doldurulacaq forman\u0131 t\u0259l\u0259b etm\u0259y\u0259 \u00e7al\u0131\u015f\u0131r. (d) 1934-c\u00fc il Qiym\u0259tli Ka\u011f\u0131zlar M\u00fcbadil\u0259si Akt\u0131.<\/p>\n
SEC qaydalar\u0131na m\u00fcraci\u0259t ed\u0259rk\u0259n PCAOB standartlar\u0131 plan\u0131 yoxlamas\u0131na baxmayaraq; DOL-a m\u00fcraci\u0259t etm\u0259k \u00fc\u00e7\u00fcn firma h\u0259m\u00e7inin GAAS-a (\u00dcmumi Q\u0259bul Edilmi\u015f Audit Standartlar\u0131na) uy\u011fun olaraq audit aparma\u011fa borcludur.<\/p>\n