McClintock Minute


Articles by Robert J. Behr, CPA


CARES Act Impact on Employee Benefit Plans

By Robert J. Behr, CPA April 6, 2020

As part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), there are several provisions that impact both 401(k) and 403(b) employee benefit plans.  These changes are designed to provide much-needed relief with respect to the COVID-19 crisis.  Here are the key provisions that employers and plan administrators…


Hiring a Qualified Auditor for your Employee Benefit Plan

By Robert J. Behr, CPA December 21, 2016

The Department of Labor (DOL) is continuing to focus its efforts on improving the audit quality of employee benefit plans. During 2015, the DOL released a report called “Assessing the Quality of Employee Benefit Plan Audits” in which the agency reviewed 400 plan audits. As a result of this review,…

New Accounting Pronouncements: Revenue Recognition & Leases

By Robert J. Behr, CPA December 8, 2016

By Robert J. Behr, CPA The FASB and the International Accounting Standards Board (IASB) are continuing to attempt to converge the standards into an International Financial Reporting Standard (IFRS). The changes related to Revenue Recognition and Leases are expected to provide more transparency and comparability of information for the intended…