This module covers testing distributions on employee benefit plan audits, including an overview of the types of distributions, information about the key documents involved, and a detailed explanation of forfeitures. Through active learning activities, participants will also reflect on “what could go wrong” and the related risks of material misstatement for the distributions audit area. To close out the module, participants will work on a case study designed to replicate the real-life experience of completing a testing workpaper for distribution testing.