Update on Payroll Litigation Case: Ruling Made

Posting by Phil Vivirito

A few months ago, I shared my experience as an expert witness for a multi-employer benefit fund at a non-jury trial in Federal Court.  The case was recently decided in favor of the Funds (plaintiff).

The employer’s only defense was that the payroll audit was not actually conducted, but rather the accounting firm issued an “agreed-upon procedures report.”. To this the judge wrote in his ruling:

Much of defendant’s case during the inquest focused on the assertion that […]

The Admissibility of the Auditor’s Report: Implications of a Federal Appellate Court Decision

Posting by Travis Ketterman

For my next three blog entries, I will discuss important aspects of a federal appellate court decision that reviewed the admission of an auditor’s report in a trial seeking multi-employer trust fund contributions.  [See Trustees of Chicago Plastering Institute Pension Fund v. Cork Plastering Co., 570 F.3d 890 (7th Cir. 2009).] Importantly, the auditor’s report was premised on the assumptions set forth in agreed-upon procedures, referred to as “assumptions” throughout the appellate court’s opinion.

The appellate court […]