Employee Benefit Plans DOL Criminal Enforcement Cases

The AICPA Employee Benefit Plan Audit Quality Center has developed a summary analysis of the U.S. Department of Labor (DOL) Employee Benefit Security Administration’s criminal enforcement actions involving employee benefit plans during the period April 2009 through November 2011.  The summary includes actual fraud cases categorized by plan type.  This tool helps to demonstrate how fraud might be committed and concealed in a benefit plan.  Here is a link to a pdf of the tool:

DOL EBSA Criminal Case Summaries