When are employers of farm worker subject to FUTA?

When are employers of household workers subject to FUTA?

Who determines UI eligibility requirements?

How many weeks is unemployment compensation paid for?

Who can extend the period of unemployment compensation payment?

In what situation can the unemployment compensation payment period be extended?

How can employers reducing Unemployment Tax Rates?

Which president signed the FMLA?

What is NDAA?

What are 3 benefits under FMLA?

Are employers allowed to retroactively designated leave as FMLA qualified?

What would happen if the employers fail to appropriately designate that leave is FMLA-qualified at the time of the employee’s request?

What would happen if an employer neglects to designate leave as FMLA?

Does the DOL allow employers and employees who mutually agree on a resolution to settle past claims between them, avoiding costly and unnecessary litigation?

Are employees allowed to waive their future FMLA rights?
(Waiver of Righs)

Until when can the employee's job restoration right continue?

What are recordkeeping requirements under the FMLA?

Which employers are covered under FMLA?

When are employers NOT subject to FMLA?

What does Worksites Within a 75-Mile Radius mean?

What are employers' Notice Obligations under FMLA?

In case employers neglect to inform employees they are ineligible for FMLA leave prior to the date the leave begins, are the employees considered eligible to take the leave?

Who are eligible for FMLA?

Who are considered key employees under FMLA?

Which employees may be denied reinstatement to the position they held or an equivalent position under FMLA?

What is employee notice requirement under FMLA?

Event qualifying for FMLA

What are Qualifying exigencies for families of members of the National Guard and Reserves under FMLA?

What is the purpose of Medical Certification?

4 forms provided by DOL

When can employers request an initial medical certification?

How many days do employees have to submit the certification to employers?

If employers require additional information of employee's medical certification, how many days do employees have to submit the additional information?

3 Types of FMLA Leave

What is FMLA year?

4 methods to calculate FMLA year

How many days do employee need to let employers know if they need to use intermittent leave?

What would happen if employees who neither provide the fitness-for-duty certificate nor request an extension of the leave?

How do employers fund workers' compensation obligations?

What are non-subscriber plans?

What is a Defined Benefit plan?

What is A defined-contribution plan?

What is a nonforfeitable claim?

Who is a Party in Interest?

Who is a Plan Administrator?

Who is a Plan Sponsor?

What is Qualified Plan?

What is a Nonqualified Plan?

4 main categories of voluntary benefits

Federal Laws Regulating Voluntary Benefits

What is ERISA?

What are 3 types of reports are organizations required to file?

What information is covered in a summary plan description (SPD)?

If there are changes in the SPD, how often must the SPD be prepared and distributed to participants?

If there is not changes, how often must the SPD be prepared and distributed to participants?

What needs to be covered in the annual reports?

Who needs to audit the annual reports?

Who must prepare the actuarial reports?

Who is given authority to simplify filling and reporting requirements for plans with fewer than 100 participants?

How often are the plan participants entitled to receive the participant benefit rights reports?

How long must ERISA records be maintained?

When are annual reports to be filed with the DOL?

How many days do employers have to resubmitted rejected plans?

Can DOL bring civil actions on behalf of plan participants if necessary to resolve any issues?

Under ERISA, who is a participant in a benefit plan?

Under ERISA, what are the minimum participation requirements for a benefit plan?

What is vesting?

How many types of vetsing?

What is immediate vesting?

What is delayed vesting?

What are 2 types of delayed vesting?

What is cliff vesting?

What is graded vesting aka. graduated vesting aka. gradual vesting?

Under ERISA, after how many year can a participant achieve full vesting under graded vesting/graduated vesting/gradual vesting?

Under ERISA, after how many years can a participant achieve 20% vesting?

What are qualified domestic relations orders (QDRO)?

Does ERISA define funding requirements for pension plans and set standards for those who are responsible for safeguarding the funds until they’re paid to employees?

What is ERISA requirement for pension funding?

Who determines how much money is required to fund the accrued obligations of the plan (for pension plan)?

How often do the pension funds need to be deposited?

For purposes of ERISA, what is a fiduciary?

What is prudent person standard of care?

What would happen when there are losses to the pension plan resulting from any breach of fiduciary responsibility that they commit?

Does ERISA specifically prohibit transactions between pension plans and parties in interest?

What are criminal penalties for willful violations of ERISA?

Who can bring civil actions to recover benefits or to force compliance with the law?

7 Laws Impacting Deferred Compensation

What covered under Retirement Equity Act (REA) of 1984?

What does Older Worker Benefit Protection Act (OWBPA) of 1990 cover?

How many days do employees age 40 have to consider the waiver agreements to waive their rights to make claim under ERISA?

Under ERISA, what do employers have to provide to employees in cases of group terminations (e.g. a reduction in force or early retirement program)

What is the federal agency responsible for enforcement of the OWBPA ?

What does Unemployment Compensation Amendments of 1992 cover?

What does Omnibus Budget Reconciliation Act (OBRA) of 1993 cover?

What does Small Business Job Protection Act of 1996 cover?

What does Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001 cover?

What is the main focus of Pension Protection Act (PPA) of 2006?

What is the penalty for employers that don't comply with Pension Protection Act (PPA)?

What was one of the biggest changes to pension rules made by the PPA?

What does ERISA requirements apply to?

What amendment did COBRA made to ERISA in 1986?

When must employers notify employees of the availability of COBRA coverage ?

What are qualifying events that trigger COBRA and length of coverage?

How much may employers charge COBRA participants for?

When may employers discontinue COBRA coverage?

When do employees have to notify employer after a qualifying event?

What are 2 amendments to ERISA regarding health and welfare benefits?

What does HIPAA cover?

Under HIPAA, what are health insurance restrictions for preexisting conditions?

Under HIPAA, what are considered preexisting conditions?

When can insurers discontinue an employer's group coverage?

What is protected health information (PHI)?

What are covered entities?

Are FSA exempt from other HIPAA requirements?

Do employers have to comply with the privacy requirement for FSAs?

What are the civil penalties for violation against HIPAA requirements?

3 levels of criminal penalties

What does Mental Health Parity Act of 1996 require?

WPDA

What is Deferred compensation?

What is a qualified deferred compensation plan?

3 qualified deferred compensation plans

How are benefits determined in cash-balanced plans (CBPs)?

What is a defined-benefit plan?

4 types of defined-benefit plans

What is a Profit-Sharing Plan aka discretionary contributions?

What plan uses a fixed percentage of employee earnings to defer compensation?

What plan uses actuarial formulas to calculate the contribution amount needed to reach a predetermined benefit amount at retirement?

What plan does not allow provision of greater benefits to highly compensated employees (HCEs) than other employees?

What plan allows contribution from both employers and employees?

In what plan that employees are ultimately responsible for ensuring that the funds are properly managed and available for use when they’re ready to retire?

Define highly compensated employees (HCEs) under defined-benefit plans

In what plan requires an actual deferral percentage (ADP) test ?

What is the purpose of the actual deferral percentage (ADP) test

What would a company do if the ADP test indicates that HCE participants are realizing greater benefits from the plan than non-HCE participants?

What plan are not protected by ERISA and are generally made available only to a limited number of employees at the executive level?

What plans allow highly compensated employees to defer income in excess of limits placed on qualified plans?

Two types of nonqualified plans

6 types of medical insurance plans

What managed-care plan focuses on preventive care and controlling health costs and uses a gatekeeper?

What plans use a network of health-care providers for patient services and don’t require patients to be referred by a gatekeeper?

What plans include network physicians but allow for referrals outside the network; and require employees to select a primary care physician (PCP) from doctors in the network?

What plans consist of a network and include hospitals; and plan's physicians may see only those patients who are part of the plan; and plan patients may see only those health-care providers in the network; otherwise they will not receive reimbursement for health care obtained outside the network?

What plans contract directly with employer organiza- tions to provide services?

What plans are typically the most expensive to employers
and employees because it places no restrictions on the doctors or hospitals available to the patient; and patients are required to pay for services out-of-pocket and submit claims to be reimbursed for expenses?

In managed-care settings, how do providers determine premiums ?

How long can long-term disability last for?

In which plans the employer creates a claim fund and pays all claims through it; and assumes the risk for unusual claims that may exceed the amount budgeted for the plan?

In which plan the employers must conduct annual discrimination tests to ensure that HCEs aren’t using the plan disproportionately to non-HCEs?

What plans use stop-loss insurance to prevent a single catastrophic claim from devastating the claim fund?

What are health purchasing alliances (HPAs)?

What are considered Work/Life Benefits?

What are Other Voluntary Benefits?

What section authorizes dependent-care account?

What kinds of tests are required by the IRS requires employers tto ensure that FSA plans are being used consistently?

What are Statutory Deductions?

What are Disposable earnings?

According to Tittle III, what are 2 methods for calculating the maximum weekly garnishment?

What does CCPA stand for?

What is the amount of child-support garnishment Title III allows?

Is there restrictions on child-support garnishment?

Per the FLSA, what information needs to be recorded if younger than 19 years of age?

What does PRWORA stand for?

Per PRWORA, when do employers need to report all new hires to the State Department of New Hires?

2 methods to measure impact of total rewards programs

What are Business Impact Measures ?

What are 2 metrics under Tactical Accountability Measures?

What are Compensation as a Percent of Operating Expenses ?

What are Benefits as a Percent of Operating Expenses?