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WorldatWork B1 Exam Syllabus Topics:

SectionObjectives
Topic 1: Internal Revenue Code and Taxation- Tax Treatment of Benefits
  • 1. Employer and Employee Tax Considerations
  • 2. Tax-Favored Benefits Programs
  • 3. Qualified and Nonqualified Plans
Topic 2: Flexible Benefit Programs- Cafeteria and Dependent Care Plans
  • 1. Compliance and Administration
  • 2. Section 129 Dependent Care Programs
  • 3. Section 125 Plans
Topic 3: Employee Retirement Income Security Act- ERISA Requirements
  • 1. Reporting and Disclosure Requirements
  • 2. Plan Administration and Compliance
  • 3. Fiduciary Responsibilities
Topic 4: Benefits Program Administration- Operational Compliance
  • 1. Communication and Disclosure
  • 2. Risk Management and Audits
  • 3. Documentation Requirements
Topic 5: Benefits Regulatory Framework- Government Regulation of Benefits Programs
  • 1. Federal Regulatory Structure
  • 2. Legislative and Judicial Processes
  • 3. Regulatory Agency Oversight
Topic 6: Health and Welfare Benefits Regulation- Health Benefits Compliance
  • 1. COBRA Continuation Coverage
  • 2. Affordable Care Act Provisions
  • 3. HIPAA Requirements

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