Compliance audits

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As required by the Trust Agreement, the AFTRA Retirement Fund Board of Trustees maintains an Audit and Collections Committee comprised of Employer Trustees and Union Trustees. This committee is charged with overseeing all ongoing audit and collection activities required by the Trust Agreement, including (but not limited to):
  • Monitoring the collection of employer contributions and employer compliance audits; 
  • Supervising the AFTRA Retirement Fund's compliance audit program with respect to all matters related to employer contributions to the AFTRA Retirement Fund, as well as supervising internal and external auditors;
  • Settling or resolving disputes over delinquencies, including employer compliance audits;
  • Approving collection litigation;
  • Determining earnings to be allocated to performers in connection with audits;
  • Assessing against an employer damages and all reasonable costs and expenses incurred in collecting  contributions or other payments due to the AFTRA Retirement Fund in accordance with the Trust Agreement;
  • Monitoring contributing employers to ensure that they are contributing on legitimate covered performers for legitimate covered employment; 
  • Supervising the development of procedures and guidelines with respect to the form and manner of the remittance or other reports employers are required to file with the AFTRA Retirement Fund;
  • Determining, in its sole and absolute discretion, in the course of a compliance audit, whether an employer is entitled to a credit or a refund of mistaken contributions; 
  • Establishing and carrying out procedures with respect to all matters related to the enforcement of the rules set forth in the Trust Agreement and the AFTRA Retirement Plan regarding employer contributions to the AFTRA Retirement Fund and the collection of delinquent contributions; and
  • Establishing and authorizing subcommittees of the Audit and Collections Committee.

If you represent a contributing employer and have any question related to a compliance audit or the responsibilities of the Audit and Collections Committee, please contact the AFTRA Retirement Fund's Contribution Services department.

Remitting contributions 
AFTRA Retirement Fund reporting information for employers (FASB)
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