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WorldatWork B1 Exam Syllabus Topics:

SectionObjectives
Benefits Program Administration- Operational Compliance
  • 1. Documentation Requirements
  • 2. Risk Management and Audits
  • 3. Communication and Disclosure
Flexible Benefit Programs- Cafeteria and Dependent Care Plans
  • 1. Section 129 Dependent Care Programs
  • 2. Compliance and Administration
  • 3. Section 125 Plans
Employee Retirement Income Security Act- ERISA Requirements
  • 1. Fiduciary Responsibilities
  • 2. Reporting and Disclosure Requirements
  • 3. Plan Administration and Compliance
Health and Welfare Benefits Regulation- Health Benefits Compliance
  • 1. HIPAA Requirements
  • 2. Affordable Care Act Provisions
  • 3. COBRA Continuation Coverage
Benefits Regulatory Framework- Government Regulation of Benefits Programs
  • 1. Legislative and Judicial Processes
  • 2. Federal Regulatory Structure
  • 3. Regulatory Agency Oversight
Internal Revenue Code and Taxation- Tax Treatment of Benefits
  • 1. Tax-Favored Benefits Programs
  • 2. Qualified and Nonqualified Plans
  • 3. Employer and Employee Tax Considerations

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