WorldatWork B1 exam assesses the laws and regulations that guide employers' actions vis-à-vis employee benefits programs. Some of the key areas addressed include pension plans, health and welfare benefits, and executive compensation. Learners are expected to demonstrate a sound understanding of the Employee Retirement Income Security Act (ERISA), the Patient Protection and Affordable Care Act (PPACA), and the Consolidated Omnibus Budget Reconciliation Act (COBRA), among others.
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WorldatWork B1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Global Regulatory Considerations | - Cross-border Benefits Issues - International Benefits Compliance Overview |
| Regulatory Framework for Benefits | - Compliance Structures and Governance - Overview of Benefits Regulation |
| Taxation and Financial Treatment of Benefits | - Tax Treatment of Employee Benefits - Employer Cost Considerations |
| U.S. Benefits Laws and Regulations | - ACA (Affordable Care Act) - COBRA Continuation Coverage - ERISA (Employee Retirement Income Security Act) - FMLA (Family and Medical Leave Act) - HIPAA Portability and Privacy Rules |








