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WorldatWork B1 Exam Syllabus Topics:

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

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