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	<title>Comments on: Is an Independent Audit Necessary?</title>
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	<description>An insider&#039;s perspective on employee benefit programs and the issues that affect employers most.</description>
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		<title>By: Jim Montgomery</title>
		<link>http://www.preceptgroup.com/blog/2009/is-an-independent-audit-necessary-by-janelle-sotelo/#comment-44</link>
		<dc:creator>Jim Montgomery</dc:creator>
		<pubDate>Fri, 12 Jun 2009 00:00:00 +0000</pubDate>
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		<description>I have not found a definition of the number of participants at the beginning of the plan year.  Would that include participants who enter the plan as of the beginning of the plan year or would it be the number of participants as of the end of the previous plan year?  Your help is appreciated.</description>
		<content:encoded><![CDATA[<p>I have not found a definition of the number of participants at the beginning of the plan year.  Would that include participants who enter the plan as of the beginning of the plan year or would it be the number of participants as of the end of the previous plan year?  Your help is appreciated.</p>
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