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Fluctuation Analysis - DC Plan

This workbook is intended to facilitate fluctuation analysis during the initial planning stage and/or the wrap-up stage of a defined contribution plan audit. It is intended to capture the major financial statement line items of a defined contribution plan.  This workbook is NOT designed to assist in the preparation of financial statements or to perform fluctuation analysis for benefit plans other than defined contribution benefit plans.
Separate worksheets have been provided for statements of net assets available for benefits and statements of changes in net assets available for benefits.  Enter the appropriate balances in the respective current and prior year columns.  On the statement of changes in net assets available for benefits, investment expenses should be entered as a negative amount.  The worksheets will automatically calculate the year-over-year dollar and percentage change.