CEBS GBA Exam 1 2025/2026 Exam
Questions and Answers 100%
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Broad view of Employee Benefits (Mod 1.1) - 🧠 ANSWER ✔✔Considers
Employee Benefits to be virtually any form of compensation other than
direct wages paid to Employees (Ex: WC, Unemployment, State DI, SS,
Vacation, Holidays, 401K/Retirement, Employer share of Medical,
Severance Pay, Child Care, etc..)
Narrow view of Employee Benefits (Mod 1.1) - 🧠 ANSWER ✔✔Any type of
plan sponsored or initiated by Employees and Employers and engaged in
providing benefits that result from the employment relationship and that are
not underwritten or paid directly by the government; (Ex: Benefits excluded
include those legally mandated - WC, SS).
Impact of Labor Unions on Employee Benefits (Mod 1.2) - 🧠 ANSWER
✔✔Through Collective Bargaining, Employee Benefit Plans have been
impacted. In 1948 ruling states that the duty to bargain in good faith over
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
1
,wages also included insurance and fringes (pension). In WW Cross & Co,
NLRB ruled wages included health and accident plan.
What is the Taft-Hartley Act? (Mod 1.2) - 🧠 ANSWER ✔✔The Labor
Management Relations Act of 1947 is a United States federal law that
restricts the activities and power of labor unions. This set forth good-faith
collective bargaining over wages, hours, terms of employment and benefits.
3 Examples of Tax Advantages of Employee Benefit Plans (Mod 1.2) - 🧠
ANSWER ✔✔1: Employer Contributions are Tax Deductible
2: Employer Contributions are not considered income to Employees
3: Certain Retirement Benefits Accumulate Tax-Free until distributed.
Examples of Questions that should be addressed when creating benefit
objectives (Mod 1.3) - 🧠 ANSWER ✔✔Ex: What benefits should be
provided? Who should be covered? Should Employees have options? How
should plan be financed? How should plan be administered? How should
plan be communicated to Employees?
What is the Functional Approach to Employee Benefit Planning? (Mod 1.4)
- 🧠 ANSWER ✔✔Application of a systematic method of analysis to an
Employer's Total Employee Benefits Program. It analyzes the
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
2
,organization's EBP as a whole in terms of its ability to meet various
employee's needs and to manage loss exposures within the overall
compensation goals and parameters.
Why is the Functional Approach appropriate when planning, designing and
administering Employee Benefits? (Mod 1.4) - 🧠 ANSWER ✔✔1: EE
Benefits Significant Element of EE Comp and are a Tax-Effective Way to
Compensate
2: EE Benefit Represent Large Labor Cost, so ER's should effectively
plan/cost-control
3: In the past, EE Benefits were adopted on piece-meal basis; helps to now
fill gaps/overlap
4: Systematic Approach to planning helps to keep the EBP current,
competitive and in compliance with updated requirements (ACA)
5: Benefits to be integrated properly together
Compare Compensation/Service Oriented Benefit Philosophy with the
Needs-Oriented (Mod 1.4) - 🧠 ANSWER ✔✔Compensation/Service: EBP
comprised of primarily compensation, service or both. Level of benefits tied
to salary or pay levels/years of service
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
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, Needs Orientated: Focuses on Needs of EE's and their dependents
Identify Steps in Applying Functional Approach (Mod 1.4) - 🧠 ANSWER
✔✔1: Classify EE/Dep Needs & Objectives (in logical/functional categories)
2: Classify Categories of EE's to be protected
3: Analyze present benefits in terms of functional categories of
needs/objectives, persons to benefit, and regulatory requirements
4: Determine any gaps or overlap in benefits from all sources in terms of
functional categories of needs & the persons to be protected
5: Consider recommendations for changes
6: Estimate costs/savings from each recommendation
7: Evaluate alternative methods of financing for those recommended
benefits (and existing ben)
8: Consider other cost-saving techniques
9: Decide upon appropriate benefits and methods of financing as a result of
analysis
10: Implement Changes
11: Communication Changes to Employees
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
4
Questions and Answers 100%
Guaranteed Success | Already Rated A+
Broad view of Employee Benefits (Mod 1.1) - 🧠 ANSWER ✔✔Considers
Employee Benefits to be virtually any form of compensation other than
direct wages paid to Employees (Ex: WC, Unemployment, State DI, SS,
Vacation, Holidays, 401K/Retirement, Employer share of Medical,
Severance Pay, Child Care, etc..)
Narrow view of Employee Benefits (Mod 1.1) - 🧠 ANSWER ✔✔Any type of
plan sponsored or initiated by Employees and Employers and engaged in
providing benefits that result from the employment relationship and that are
not underwritten or paid directly by the government; (Ex: Benefits excluded
include those legally mandated - WC, SS).
Impact of Labor Unions on Employee Benefits (Mod 1.2) - 🧠 ANSWER
✔✔Through Collective Bargaining, Employee Benefit Plans have been
impacted. In 1948 ruling states that the duty to bargain in good faith over
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
1
,wages also included insurance and fringes (pension). In WW Cross & Co,
NLRB ruled wages included health and accident plan.
What is the Taft-Hartley Act? (Mod 1.2) - 🧠 ANSWER ✔✔The Labor
Management Relations Act of 1947 is a United States federal law that
restricts the activities and power of labor unions. This set forth good-faith
collective bargaining over wages, hours, terms of employment and benefits.
3 Examples of Tax Advantages of Employee Benefit Plans (Mod 1.2) - 🧠
ANSWER ✔✔1: Employer Contributions are Tax Deductible
2: Employer Contributions are not considered income to Employees
3: Certain Retirement Benefits Accumulate Tax-Free until distributed.
Examples of Questions that should be addressed when creating benefit
objectives (Mod 1.3) - 🧠 ANSWER ✔✔Ex: What benefits should be
provided? Who should be covered? Should Employees have options? How
should plan be financed? How should plan be administered? How should
plan be communicated to Employees?
What is the Functional Approach to Employee Benefit Planning? (Mod 1.4)
- 🧠 ANSWER ✔✔Application of a systematic method of analysis to an
Employer's Total Employee Benefits Program. It analyzes the
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
2
,organization's EBP as a whole in terms of its ability to meet various
employee's needs and to manage loss exposures within the overall
compensation goals and parameters.
Why is the Functional Approach appropriate when planning, designing and
administering Employee Benefits? (Mod 1.4) - 🧠 ANSWER ✔✔1: EE
Benefits Significant Element of EE Comp and are a Tax-Effective Way to
Compensate
2: EE Benefit Represent Large Labor Cost, so ER's should effectively
plan/cost-control
3: In the past, EE Benefits were adopted on piece-meal basis; helps to now
fill gaps/overlap
4: Systematic Approach to planning helps to keep the EBP current,
competitive and in compliance with updated requirements (ACA)
5: Benefits to be integrated properly together
Compare Compensation/Service Oriented Benefit Philosophy with the
Needs-Oriented (Mod 1.4) - 🧠 ANSWER ✔✔Compensation/Service: EBP
comprised of primarily compensation, service or both. Level of benefits tied
to salary or pay levels/years of service
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
3
, Needs Orientated: Focuses on Needs of EE's and their dependents
Identify Steps in Applying Functional Approach (Mod 1.4) - 🧠 ANSWER
✔✔1: Classify EE/Dep Needs & Objectives (in logical/functional categories)
2: Classify Categories of EE's to be protected
3: Analyze present benefits in terms of functional categories of
needs/objectives, persons to benefit, and regulatory requirements
4: Determine any gaps or overlap in benefits from all sources in terms of
functional categories of needs & the persons to be protected
5: Consider recommendations for changes
6: Estimate costs/savings from each recommendation
7: Evaluate alternative methods of financing for those recommended
benefits (and existing ben)
8: Consider other cost-saving techniques
9: Decide upon appropriate benefits and methods of financing as a result of
analysis
10: Implement Changes
11: Communication Changes to Employees
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
4
