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WorldatWork B1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: State & Cross-Jurisdictional Rules15%- Multi-state benefit administration challenges
- State-specific mandates and variations
Topic 2: Compliance Management & Emerging Issues10%- Recent regulatory updates and trends
- Risk mitigation and audit preparation
Topic 3: Legislative & Regulatory Framework30%- ERISA: Structure, fiduciary duties, reporting and disclosure
- Internal Revenue Code (IRC) provisions for qualified plans
- Federal laws: ACA, HIPAA, COBRA, FMLA, ADA
Topic 4: Health & Welfare Plan Compliance25%- Plan design, eligibility, and continuation coverage
- Section 125, 129, and cafeteria plans
- Privacy and security requirements under HIPAA
Topic 5: Retirement Plan Regulations20%- Reporting to IRS, DOL, and PBGC
- Qualified plan requirements and tax qualification rules
- Vesting, funding, and distribution rules

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