Abstract: An employee retirement plan Fiduciary Audit® questionnaire development, implementation, and reporting system which includes the following interrelated and interdependent web based processes: (1) question and related support development and distribution, (2) organization of questions into questionnaires, (3) assignment of people resources involved, and 4) production and distribution of reports to present findings. The processes occur interactively at three levels: (1) a Master Program level, (2) a Service Provider level, and a (3) Retirement Plan level.

Abstract: An employee retirement plan fiduciary audit questionnaire development, implementation, and reporting system which includes the following interrelated and interdependent web based processes: (1) question and related support development and distribution, (2) organization of questions into questionnaires, (3) assignment of people resources involved, and 4) production and distribution of reports to present findings. The processes occur interactively at three levels: (1) a master program level, (2) a service provider level, and (3) retirement plan level.

Abstract: Disclosed is a method for increasing earnings per share for a taxpayer without revealing attorney-client or work product privileged information. In one embodiment, the method includes the steps of: determining a tax reserve amount in connection with a transfer pricing transaction in a tax period; reserving a tax reserve for financial statement purposes, the amount of the tax reserve being equal to the determined tax reserve amount; obtaining an insurance product from an insurer, the insurance product insuring a portion of the tax reserve amount and being issued by the insurer without the insurer reviewing attorney-client or work product privileged information; and reversing to income, for financial statement purposes, the tax reserve amount that is insured by the insurance product. In another embodiment, the invention provides a method for determining whether an application to insure a given amount in connection with a transfer pricing transaction for a given taxation period constitutes an insurable risk.