Elliott Davis Decosimo Education Services Articles

Accounting Update: GASB 74 and 75

January 25, 2016

OPEB (Other Post-employment Benefits) are benefits, other than pensions, that state and local governments provide to their retirees.  The most common of these benefits relate to healthcare, but life insurance, disability, legal and other benefits may also be...

Higher Education Accounting Advisor: 403(b) Plans

March 2, 2015 by Mallory Sinclair, CPA

With the number of employee benefit plans growing to more than 500,000 plans covering 50 million people, there have been increases in plan failures. The Department of Labor (DOL) has stepped up its enforcement activities dramatically looking for prohibited...