GBA RPA 3 for CEBS exam with correct answers.

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GBA RPA 3 for CEBS exam with correct answers.

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2024/2025

Institution GBA

Module GBA

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GBA RPA 3 for CEBS exam with correct answers.

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GBA RPA 3 for CEBS exam with correct
answers
GBA/RPA3TibblevEdison-✔✔??

DOLAudit-✔✔%ofUnacceptable-Majordeficienciesthataffectedoverallqualityofaudit=40%

SPDInitialdistribution-
✔✔Mustbedistributedwithin120daysafterplanbecomessubjecttoERISAdisclosurerequirements.

SkillednursingfacilitybenefitsunderM-carePartA-✔✔Onlyiftherehasbeenahospitalizationof3days

Typicalcostsofanadministrativeclaimsaudit-✔✔Costforself-
fundedhealthplanistypicallylessthan1%oftotalannualclaimsspending

Whatisinanauditor'sletterfollowinganaudit-
✔✔ShouldincludeSignificantdifficultiesencounteredduringtheaudit,andTheprocessmanagementusedtod
evelopaccountingestimates,includingfairmarketvalueestimates,andthebasisfortheauditor'sconclusionsas
tothereasonablenessofthoseestimates.

Datacollectionassociatedwithwellnessprograms-
✔✔Confidentiallyprotections:Employeesshouldbemadeawarethatwellnessprogramsmightinvolveprivacy
risks.

Healthreimbursementarrangements(HRAs)-
✔✔Anyamountnotusedbyanemployeebytheendoftheplanyearcanbecarriedovertothenextplanyearatthe
employer'sdiscretion.

HomeHealthAgency(HHA)care-✔✔HHAmaybeprovidedintheresidenceofa

homeboundbeneficiary

Payrolltaxesandemployeebenefitplans-
✔✔EEsandERspaythesamerateofpayrolltaxesonwagesuptotheSStaxwagebase.Distributionsfromatax-
shelteredretirementplanwillbesubjecttoincometaxesbutnottoanypayrolltaxes.

FASBASCTopic960AccountingandReportingstandard-
✔✔Theactuarialpresentvalueofaccumulatedplanbenefitsshouldbebasedonemployees'earningsandservic
erenderedbeforethemeasurementdate.

ERISARequirement/Fidelitybond-
✔✔ERISArequiresthatAfidelitybondmustbepurchasedtocovereverypersonwhohandlesplanfunds

ERISAPlandocumentforwelfareplans-
✔✔1.ERISArequireseveryERISAhealthandwelfareplantoeestablishedandmaintainedinwriting.

2.ForInsuredplans,andinsurancecompany'smastercontractorsummaryofbenefitsisordinarilysufficienttose
rveasalegalplandocument.

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Uploaded on: June 18, 2025
Number of pages: 4
Written in: 2024/2025
Type: Exam (elaborations)
Contains: Questions & answers

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