CEBS GBA EXAM 1 LATEST 2026 UPDATED QUESTIONS
AND VERIFIED 100% SOLUTIONS (2026/2027) GRADE:
A+|STATUS: GUARANTEED PASS
What is highest level of accreditation granted by MBHOs by the National Committee for Quality
Assurance? (Mod 7.5) - Answers -Full - effective for 3 years.
What are the 3 key benefits of comprehensive workplace wellness program? (Mod 8.1) -
Answers --Fewer absences
-Improved productivity
-Worker satisfaction/retention
What is normal cost PEPY for an employer? Primary cost drivers? (Mod 8.1) - Answers -Great
variability - typical ranges from $0 to $450 PEPY; most significant drivers are incentives,
equipment, consultants, counselors and gyms.
-Form budget; cost share w/EE's
What is primary goal of workplace wellness? (Mod 8.1) - Answers -Transform workplace culture
into healthy living. Should be designed for those struggling with health.
Name six key ingredients that compromise an effective workplace wellness program (Mod 8.1) -
Answers --Health screenings (HRA - health risk assessment, biometric testing)
-Educational/self-help tools
1|Page
,-Organized activities
-Individual follow-up/treatment
-Incentives
-A supportive environment
Summarize three laws that directly deal with workplace wellness to prohibit discrimination
(Mod 8.2) - Answers --ERISA (Employee Retirement Income Security Act) - prohibits discrim in
group health plans based on an individual's health status....makes exceptions for wellness to
offer premium/cost sharing discounts
-ADA (Americans with Disabilities Act) - forbids employers from inquiring about workers' health
status but makes an exception for med inquiries as part of a voluntary wellness program
-GINA (Genetic Information Nondiscrimination Act) - prohibits ER discrim based on genetic
information, like family history; allows exception for voluntary wellness inquiries.
Which law deals with standards for protective privacy of personal health? (Mod 8.2) - Answers -
HIPAA - Health Insurance Portability and Accountability Act
ADA standards for Wellness programs (Mod 8.2) - Answers -(2000) The program is considered
voluntary so long as the employer does not require participation and does not penalize
employees who do not participate. (2014) Employer groups urge that financial incentives should
be permitted for wellness participation. (2016) EEOC issues rule allowing the use of financial
incentive for programs that include medical inquiries with a maximum of 30% of the total cost
of employee only coverage.
2|Page
,Why was the RAND Study on Wellness Programs commissioned and what were its findings on
workplace wellness programs? (Mod 8.3) - Answers -Fed Gov't commissioned - review
workplace wellness programs for experience in achieving cost savings/health improvement.
-Screening to identify health risks
-Lifestyle management services to reduce risks by encouraging healthy behavior
-Disease management services to support those with chronic conditions.
50% of all programs are limited in extent/nature of provided services
Only 13% were characterized as comprehensive
Describe the investment of "total well-being" as it relates to wellness programs (Mod 8.4) -
Answers -Addresses financial fitness, stress reduction and emotional resiliency
What is most popular emotional well being program offered by large employers? (Mod 8.4) -
Answers -Stress management by far (54%) - next highest is resiliency training (27%)
How are incentives changing in workplace as they are expanding to include emotional well
being? (Mod 8.4) - Answers -Moving away from outcomes based incentives in favor of awards
for program participation. Expected to drop in half in 2016.
Double the amount of millennial workers want ER to help address financial concerns...double
baby boomers.
What are two primary factors that contribute to popularity of cafeteria plans or flex plans?
(Mod 9.1) - Answers --Ever increasing cost in benefits
3|Page
, -Diverse workforce with vastly differing needs
Cafeteria plan assures ER maximizes value of its benefit dollars and avoids spending money on
duplicated/unwanted benefits.
Flex Benefit Plan allows EEs to contribute on a tax-favored basis as certain programs have been
more costly and they are being asked to share costs with ER.
Describe tax doctrine of constructive receipt within the context of cafeteria plans (Mod 9.1) -
Answers -Cafeteria plans operate as an exception to tax doctrine of constructive receipt; when
an individual has control over how much money is spent, it becomes taxable. However provided
a cafe plan is designed in accordance with tax laws, a participant can avoid taxation and receive
tax free benefits.
Describe concept of cafeteria plan and how it operates in connection with other EBPs (Mod 9.1)
- Answers -Cafe plan is an umbrella plan under which tax favored EE benefits are offered. IRC
Section 125 governs cafe plan arrangements while other IRC sections apply to the underlying
benefits funded within. 125 was added to IRC in 1978 - prior the tax treatment was much
different. If a participant had a choice in benefits, the tax doctrine required the EE be taxed on if
they had elected the max available. Rationale was since they could elect these amounts in case,
they should be taxed as such - even the case if EE elected benefits (paid by ER), could be offered
on tax-free basis.
Define a Cafeteria Plan (Mod 9.1) - Answers -A plan under which all participants are employees
(not owners or shareholders) and all participants may choose from a combination of options-
qualified benefits or cash.
Benefits can't be offered: Whole Life Insurance and Long-Term Care Insurance.
4|Page
AND VERIFIED 100% SOLUTIONS (2026/2027) GRADE:
A+|STATUS: GUARANTEED PASS
What is highest level of accreditation granted by MBHOs by the National Committee for Quality
Assurance? (Mod 7.5) - Answers -Full - effective for 3 years.
What are the 3 key benefits of comprehensive workplace wellness program? (Mod 8.1) -
Answers --Fewer absences
-Improved productivity
-Worker satisfaction/retention
What is normal cost PEPY for an employer? Primary cost drivers? (Mod 8.1) - Answers -Great
variability - typical ranges from $0 to $450 PEPY; most significant drivers are incentives,
equipment, consultants, counselors and gyms.
-Form budget; cost share w/EE's
What is primary goal of workplace wellness? (Mod 8.1) - Answers -Transform workplace culture
into healthy living. Should be designed for those struggling with health.
Name six key ingredients that compromise an effective workplace wellness program (Mod 8.1) -
Answers --Health screenings (HRA - health risk assessment, biometric testing)
-Educational/self-help tools
1|Page
,-Organized activities
-Individual follow-up/treatment
-Incentives
-A supportive environment
Summarize three laws that directly deal with workplace wellness to prohibit discrimination
(Mod 8.2) - Answers --ERISA (Employee Retirement Income Security Act) - prohibits discrim in
group health plans based on an individual's health status....makes exceptions for wellness to
offer premium/cost sharing discounts
-ADA (Americans with Disabilities Act) - forbids employers from inquiring about workers' health
status but makes an exception for med inquiries as part of a voluntary wellness program
-GINA (Genetic Information Nondiscrimination Act) - prohibits ER discrim based on genetic
information, like family history; allows exception for voluntary wellness inquiries.
Which law deals with standards for protective privacy of personal health? (Mod 8.2) - Answers -
HIPAA - Health Insurance Portability and Accountability Act
ADA standards for Wellness programs (Mod 8.2) - Answers -(2000) The program is considered
voluntary so long as the employer does not require participation and does not penalize
employees who do not participate. (2014) Employer groups urge that financial incentives should
be permitted for wellness participation. (2016) EEOC issues rule allowing the use of financial
incentive for programs that include medical inquiries with a maximum of 30% of the total cost
of employee only coverage.
2|Page
,Why was the RAND Study on Wellness Programs commissioned and what were its findings on
workplace wellness programs? (Mod 8.3) - Answers -Fed Gov't commissioned - review
workplace wellness programs for experience in achieving cost savings/health improvement.
-Screening to identify health risks
-Lifestyle management services to reduce risks by encouraging healthy behavior
-Disease management services to support those with chronic conditions.
50% of all programs are limited in extent/nature of provided services
Only 13% were characterized as comprehensive
Describe the investment of "total well-being" as it relates to wellness programs (Mod 8.4) -
Answers -Addresses financial fitness, stress reduction and emotional resiliency
What is most popular emotional well being program offered by large employers? (Mod 8.4) -
Answers -Stress management by far (54%) - next highest is resiliency training (27%)
How are incentives changing in workplace as they are expanding to include emotional well
being? (Mod 8.4) - Answers -Moving away from outcomes based incentives in favor of awards
for program participation. Expected to drop in half in 2016.
Double the amount of millennial workers want ER to help address financial concerns...double
baby boomers.
What are two primary factors that contribute to popularity of cafeteria plans or flex plans?
(Mod 9.1) - Answers --Ever increasing cost in benefits
3|Page
, -Diverse workforce with vastly differing needs
Cafeteria plan assures ER maximizes value of its benefit dollars and avoids spending money on
duplicated/unwanted benefits.
Flex Benefit Plan allows EEs to contribute on a tax-favored basis as certain programs have been
more costly and they are being asked to share costs with ER.
Describe tax doctrine of constructive receipt within the context of cafeteria plans (Mod 9.1) -
Answers -Cafeteria plans operate as an exception to tax doctrine of constructive receipt; when
an individual has control over how much money is spent, it becomes taxable. However provided
a cafe plan is designed in accordance with tax laws, a participant can avoid taxation and receive
tax free benefits.
Describe concept of cafeteria plan and how it operates in connection with other EBPs (Mod 9.1)
- Answers -Cafe plan is an umbrella plan under which tax favored EE benefits are offered. IRC
Section 125 governs cafe plan arrangements while other IRC sections apply to the underlying
benefits funded within. 125 was added to IRC in 1978 - prior the tax treatment was much
different. If a participant had a choice in benefits, the tax doctrine required the EE be taxed on if
they had elected the max available. Rationale was since they could elect these amounts in case,
they should be taxed as such - even the case if EE elected benefits (paid by ER), could be offered
on tax-free basis.
Define a Cafeteria Plan (Mod 9.1) - Answers -A plan under which all participants are employees
(not owners or shareholders) and all participants may choose from a combination of options-
qualified benefits or cash.
Benefits can't be offered: Whole Life Insurance and Long-Term Care Insurance.
4|Page
