What are the five steps of disassociation for a covered member when they were an employee of an attest client?

1. Cease to participate in all of the attest clients health and welfare plans and pay 100% of the cost for coverage if participation participation in the plan is required 2. Cease to participate in all of the clients benefit plans, contribution plans, investment plans, and seek to liquidate as soon as possible 3. Dispose of all direct and material indirect financial interests 4. Collect or repay all loans to or from the client especially grandfather scenarios 5. Assess other relationships with the client to determine whether or not any independence safeguards should be installed to an acceptable level