O'Reilly logo

The AMA Handbook of Due Diligence by Andrew J. Sherman, William M. Crilly

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

DISTRIBUTION OF PERSONNEL BY VARIOUS CATEGORIES
ENTITY Form 19-05
517
REF.
PREPARED BY REVIEWED BY
REVISION DATE SECTION PAGE
DISTRIBUTION NUMBER OF
EMPLOYEES
PERCENT OF
TOTAL
DISTRIBUTION BY FUNCTION
General Administration
Finance
Production
Marketing And Sales
Research And Development
Other: ________________________
Total 100.0%
DISTRIBUTION BY SEX
Male
Female
DISTRIBUTION BY BASIC FORM OF COMPENSATION
Salaried
Hourly
Commission Only
Salary Plus Commission
DISTRIBUTION BY RACE
Caucasian
Black
Hispanic
Asian
American Indian
Other: ________________________
BENEFIT PLANS FOR ACTIVE PERSONNEL
ENTITY Form 19-06
REF.
PREPARED BY REVIEWED BY
REVISION DATE SECTION PAGE
518
PAID NONWORKING DAYS
Vacation Days (No.)
Paid Holidays (No.)
Sick Leave Days (No.)
Jury Duty Pay [ ] Yes [ ] No
Other Paid Days (No.)
GROUP BENEFIT PLANS
BENEFIT PLAN /
CARRIER
SUMMARY OF BENEFITS CURRENT
ANNUALIZED
COST / PERCENT
OF PAYROLL
Medical Plan / $
%
Dental Plan / $
%
Vision Plan / $
%
Life Insurance / $
%
Disability Plan / $
%
COST OF PROGRAMS TO ENTITY
YEAR 20 20 20 20 20
Annual Expense ($000) $ $ $ $ $
Percent Of Payroll Expenses (1) % % % % %
Note: (1) Based on the total payroll expenses of participants in these programs.
RETIREMENT BENEFITS - PENSION PLANS
ENTITY Form 19-07
519
REF.
PREPARED BY REVIEWED BY
REVISION DATE SECTION PAGE
PENSION PLAN
Eligibility (1)
Source Of Funding [ ] Entirely company funded. [ ] Employee participation in funding.
Basis Of Funding
Company Funded Plan
Jointly Funded Plan
Nature Of Plan
Defined Benefits
Defined Contribution
Type Of Plan (2)
Vesting Period
Compliance With ERISA [ ] Yes [ ] No If “No” what is required to comply?
________________________________________________________________
Fund Manager
Notes: (1) Group participating in this plan. (2) Example: 401K.
COST OF PLAN TO ENTITY
YEAR 20 20 20 20 20
Annual Expense ($000) $ $ $ $ $
Percent Of Payroll Expenses (1) % % % % %
Note: (1) Based on the total payroll expenses of participants in this plan.
STATUS OF FUNDING (1)
Total Liability $
Funded Amount $
Unfunded Liability $
Note: (1) As of ____________________ .
RETIREMENT BENEFITS - OTHER THAN PENSION PLANS
ENTITY Form 19-08
REF.
PREPARED BY REVIEWED BY
REVISION DATE SECTION PAGE
520
HEALTH CARE
Eligibility (1)
Source Of Funding [ ] Entirely company funded. [ ] Employee participation in funding.
Basis Of Funding
Company Funded Plan
Jointly Funded Plan
Health Care Benefits
Health Care Provider (2)
Accounting [ ] Currently in compliance with FAS 106.
[ ] Compliance to be effective _______________ .
Notes: (1) Group(s) participating in this plan. (2) Example: Blue Shield.
DEFERRED COMPENSATION
Eligibility (1)
Terms Of Agreement (2)
Accounting [ ] Currently in compliance with FAS 106 or APB 12, as appropriate.
[ ] Compliance with FAS 106 to be effective _______________ .
Notes: (1) Group(s) participating in this plan. (2) Coverage, survivorship, etc.
LIFE INSURANCE
Eligibility (1)
Insurance Benefits (2)
Insurance Carrier
Notes: (1) Group(s) participating in this plan. (2) Coverage, exceptions, if any.
RETIREMENT BENEFITS - OTHER THAN PENSION PLANS (Continued)
ENTITY Form 19-08
521
REF.
PREPARED BY REVIEWED BY
REVISION DATE SECTION PAGE
TREND IN ENTITY’S TOTAL NONPENSION RETIREMENT PLAN EXPENSES
YEAR 20 20 20 20 20
(Thousands Of Dollars)
Health Care $ $ $ $ $
Deferred Compensation
Life Insurance
Total Expense $ $ $ $ $
Percent Of Total Payroll Expense % % % % %
COMPLIANCE WITH FINANCIAL ACCOUNTING STANDARDS PRONOUNCEMENT 106
Has the entity brought its accounting for nonpension retirement benefits into compliance with FAS 106?
[ ] Yes [ ] No
If so, when was the adjustment made? [ _____________________ ].
What was the magnitude of the adjustment? [ $_______________ ].
If the adjustment has not been made, when is it planned to do so? [ _______________ ].

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required