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WorldatWork B1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Legislative & Regulatory Framework | 30% | - Internal Revenue Code (IRC) provisions for qualified plans - ERISA: Structure, fiduciary duties, reporting and disclosure - Federal laws: ACA, HIPAA, COBRA, FMLA, ADA |
| Compliance Management & Emerging Issues | 10% | - Recent regulatory updates and trends - Risk mitigation and audit preparation |
| Health & Welfare Plan Compliance | 25% | - Privacy and security requirements under HIPAA - Plan design, eligibility, and continuation coverage - Section 125, 129, and cafeteria plans |
| Retirement Plan Regulations | 20% | - Qualified plan requirements and tax qualification rules - Vesting, funding, and distribution rules - Reporting to IRS, DOL, and PBGC |
| State & Cross-Jurisdictional Rules | 15% | - State-specific mandates and variations - Multi-state benefit administration challenges |
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