MULTIPLE CHOICE
13.All of the following are true regarding tax implicatons of cash balance plans, except
a. employer contributions to the plan are deductible when made
b. taxation of the employee on employer contributions is deferred
c. the plan is not subject to minimum funding rules of the Internal Revenue Code
d. certain employers who adopt a cash balance plan may be eligible for a business tax credit up to $500
e. employees may make voluntary contributions to a “deemed IRA” established under the plan
14.Which of the following is (are) true regarding elective deferrals in a Section 401(k)?
a.elective deferrals are not subject to Social Security and Federal Unemployment payroll taxes
b.elective deferrals are always made on an after-tax basis
c.if the company elects to have a safe harbor plan, elective deferrals must meet the actual deferral percentage test
d.account funds can be withdrawn without a premature distribution penalty if the employee becomes disabled or dies
e.since employees elect the amount of funds to defer, nondiscrimination tests do not apply to elective deferrals
15.Which of the following types of employer plans are exempt from most or all ERISA provisions?
a. plans of state, federal, or local governments or governmental organizations
b. plans of churches, synagogues, or related organizations
c. plans maintained solely to comply with workers’ compensation, unemployment compensation, or disability insurance laws
d.all of the above
e. none of the above because no employer plans are exempt from ERISA provisions
16.Irrevocable Life Insurance Trusts (ILIT) are primarily designed to ensure that the death benefit is excludable from the insured’s federal gross estate.
a. true
b. false
17. All of the following approaches are commonly used to increase the security of benefits for an employee under a nonqualified deferred compensation plan, except
a.employer’s general assets
b.reserve account maintained by employer
c.third-party guarantees
d.corporate-owned life insurance
e.employer reserve account with employee investment direction
18. Paul owns the following property:
a. Boat (fee simple)
b. Condominium on the beach (tenancy in common with his brother and sister)
c. House and two cars with his wife, Karen (tenancy by the entirety)
d. Checking account with his son, William (POD)
e. Karate business (JTWROS with his partner, Mike)
Which item(s) will go through probate, if any?
19. Two brothers have consulted you about the purchase of a lakefront cottage. The brothers plan to use the cottage on a seasonal basis. They are unsure of how they should title the property. Which of the following items of information do you need to obtain before making a recommendation?
1. The purchase price of the cottage
1. How much each brother plans to contribute toward the purchase of the cottage
1. Whether the brothers want their interest in the cottage to pass under their wills when they die
...
FINC 355 RETIREMENT AND ESTATE PLANNING TRUE OR FALSE1..docxericn8
This document contains 43 multiple choice and true/false questions about retirement and estate planning topics such as 401(k) plans, IRAs, cash balance plans, defined benefit plans, estate planning documents like wills and trusts, and the Employee Retirement Income Security Act (ERISA). The questions cover topics like plan eligibility, taxation of contributions and distributions, nondiscrimination testing, plan types and their key features.
FINC 355 RETIREMENT AND ESTATE PLANNING FINAL EXAMINATION I.docxvoversbyobersby
FINC 355: RETIREMENT AND ESTATE PLANNING
FINAL EXAMINATION
Instructions: This final exam is a mix of multiple choice and true false questions. You must use the answer sheet provided. Questions answered and submitted on the final itself will not be considered.
1. Traditional 401(k) plans can be funded entirely through salary reductions by employees, enabling employers to bear no additional cost for employee compensation.
2. A cash balance plan establishes a separate fund for each plan participant.
3. Defined benefit plans provide more benefit security than do age-weighted or cross-tested plans.
4. All group insurance programs offered to employees must comply with ERISA reporting and disclosure requirements.
5. A cross-tested plan uses a fixed age-weighted formula. The plan is designed to maximize benefits for a firm’s highly compensated employees while providing whatever is necessary for remaining employees to satisfy nondiscrimination regulations.
6. An employee cannot be covered under both a defined benefit and a defined contribution plan.
7. A self-employed person with less than 10 employees can use a money purchase plan to fund his or her own retirement.
8. Unlike a traditional IRA, a Roth IRA contribution is not restricted by active participation in an employer’s retirement plan.
9. An early distribution penalty can be assessed on Roth IRA withdrawals.
10. Account holders with more than one Roth IRA can treat them as separate accounts when calculating tax consequences of distributions from any of them.
11. A trust cannot provide for creditor protectioninsurance
12. Including a spendthrift clause is recommended for children with money management or substance abuse problems.
13. All of the following are true regarding tax implicatons of cash balance plans, except
a. employer contributions to the plan are deductible when made
b. taxation of the employee on employer contributions is deferred
c. the plan is not subject to minimum funding rules of the Internal Revenue Code
d. certain employers who adopt a cash balance plan may be eligible for a business tax credit up to $500
e. employees may make voluntary contributions to a “deemed IRA” established under the plan
14. Which of the following is (are) true regarding elective deferrals in a Section 401(k)?
a. elective deferrals are not subject to Social Security and Federal Unemployment payroll taxes
b. elective deferrals are always made on an after-tax basis
c. if the company elects to have a safe harbor plan, elective deferrals must meet the actual deferral percentage test
d. account funds can be withdrawn without a premature distribution penalty if the employee becomes disabled or dies
e. since employees elect the amount of funds to defer, nondiscrimination tests do not apply to elective deferrals
15. Which of the following types of employer plans are exempt from most or all ERISA provisions?
a. plans of state, federal, or local governments or governmental organizatio ...
FINC 355 WEEK 3 DISCUSSIONS1. Discuss types of pension and welf.docxvoversbyobersby
FINC 355 WEEK 3 DISCUSSIONS:
1. Discuss types of pension and welfare plans that are exempt from ERISA regulations.
2. Discuss implications of using life insurance to fund a qualified plan relative to the incidental death benefit test.
3. Discuss advantages and disadvantages to using a cash balance pension plan for both the employer and employee.
FINC 440 WEEK 3 DISCUSSIONS
1. Weighted Average Cost of Capital –
What is the WACC for the company that you selected to study during the class? Make sure that the analysis carefully explains the cost of each of the components of the capital structure.
2. Beta –
What is the Beta of the stock for the company that you selected to study during the class?
3. Managing Earnings –
Does the firm that you selected to study during the class appear to manage earnings (i.e., attempt to smooth earnings)? What evidence can you offer to support the conclusion?
4. Most Important Things Learned –
What are the most important things you learned from the study of this week’s readings and assignments?
FINC 355 RETIREMENT AND ESTATE PLANNING
HOMEWORK 3
1
DIRECTIONS: Here is the Homework #3 Assignment. Use the Homework #3 Answer
Sheet for your responses to the questions. When you have completed Homework #3
submit the Answer Sheet to your Homework #3 Assignment Folder.
Please submit your Homework #3 in MS Word format with the following file name:
LastNameFirstInitial_Homework03AnswerSheet.docx. For example, if you name is John
Smith, the file name of your Answer Sheet should be
SmithJ_Homework03AnswerSheet.docx.
1-Sherin Blake, owner of Blake Architectural Design, Inc., has hired an actuary to calculate the
funding requirement for the company’s defined benefit plan. To make an accurate
calculation, the actuary will have to consider
a. the estimated retirement age of all employees covered by the plan
b. the formula that Sherin chose to use to calculate employee retirement benefits
c. interest earnings on the fund
d. all of the above
e. only a and b
2-Joan Garvey owns Garvey Management, a property management company. Last year,
Garvey Management installed a qualified defined benefit plan. A small portion of the plan
is invested in real estate. Joan hired Hank Thomas, an actuary, to evaluate the plan on
an annual basis. Hank’s lease in his old office space ran out, and Joan offered to let him
occupy an office rent-free in one of the buildings that is in the qualified plan’s portfolio.
This arrangement would be an acceptable transaction under ERISA.
a. true
b. false
3- A severance pay plan is not treated as a pension plan under ERISA if
a. payments do not depend directly or indirectly on retirement of employee
b. total plan payments are less than twice the employee’s annual compensation the
year immediately before separation from service
c. all payments to any employee are generally completed within two years of se ...
FINC355 Professor Goohs – Retirement and Estate Planning Quiz .docxvoversbyobersby
FINC355 Professor Goohs – Retirement and Estate Planning
Quiz 4
NAME ____________________________ Due Date: June 29, 2014 (in assignment folder)
Please provide name above and provide answers in the chart below and submitting homework in MS Word in assignment folder for Quiz 4. (I’ll deduct points if you don’t).
Problem
Answer
Example
A
1
21
2
22
3
23
4
24
5
25
6
26
7
27
8
28
9
29
10
30
11
31
12
32
13
33
14
34
15
35
16
36
17
37
18
38
19
39
20
40
1.
Which of the following is true about employer contributions to a money purchase plan?
A. contributions cannot exceed 30% of an employee’s compensation
B. in 2013, the maximum dollar amount of annual contributions to an employee’s account cannot exceed $90,000
C. plan contributions go into a pooled account rather than into individual employee accounts
D. plan benefits accumulate in individual employee accounts, which will be available at retirement or termination of employment
2. Which of the following may be considered a disadvantage for employees of money purchase pension plans?
A. employees bear investment risk under the plan
B. employers bear investment risk under the plan
C. plan distributions may be eligible for the 10-year special averaging computation
D. good investment results increase plan benefits
3. A self-employed person with less than 10 employees can use a money purchase plan to fund his or her own retirement.
A. True
B. False
4. The IRS generally allows money purchase plans to provide for “in-service distributions”—that is, benefits payable before termination of employment.
A. True
B. False
5. The owner of Whitney Corporation, Inc., earned $250,000 in 2013. In the same year, three highly compensated employees earned $100,000 each. The remaining 30 line workers earn about $20,000 each, for a total payroll of $600,000 for this group of workers. Whitney Corporation made the maximum allowable contribution to each employee’s money purchase plan in 2013. In 2013, what was the total amount that Whitney Corporation contributed to their money purchase plan?
A. $51,000
B. $150,000
C. $225,000
D. $276,000
E. $318,000
[calculated as $51,000 + .25(100,000) +.25(100,000) + .25(100,000) + .25(600,000); the owner’s contribution is capped at $51,000 (in 2013) because 25% of $250,000 is greater than the $51,000 statutory limit; the maximum contribution for all other workers is 25% of their compensation, 25% of ($300,000 + $600,000)]
6. Which one of the following provides the greatest amount of flexibility for employer profit sharing plan contributions?
A. a discretionary provision
B. a formula provision
C. a money purchase paired plan provision
D. a target benefit provision
7. After the minimum two-year holding requirement, what amounts may be withdrawn from a participant’s profit sharing plan account prior to retirement or termination?
A. 100% of account assets
B. no more than 25% of the account’s current value
C. an amount not to ...
Finc 430Quiz 1 will be posted on Friday the 13th, but will need.docxvoversbyobersby
Finc 430:
Quiz 1 will be posted on Friday the 13th, but will need to be due by Sunday morning at 7am.
Discussion:
Select a publicly traded company, analyze the company's free cash flow. Why is free cash flow important to the company and any potential investor. Various sources on the Internet should provide you with the information as well as the company's financial statements.
Finc 355:
Discussion:
Pick one of the following assets and discuss who you want to leave it to (including charities) and how to do it best in terms of taxes, probate, liability to your estate and those who inherit: (a) house (b) IRA (c) life insurance (d) bonds (e) appreciated stock (f) piece of valuable art (g) cash (h) family business (i) royalties from an oil trust (j) savings bonds series EE (k) personal property ... OR discuss strategies to leave gifts to (a) children per stirpes or per capita (b) to your grandkids or (c) to your wife.
Do any of you have and employer provided retirement plan? What are the benefits? How would you rate it? Is it portable? How does it affect your taxes?
Quiz 2
FINC355 Professor Goohs – Retirement and Estate Planning
Quiz 2
NAME ____________________________ Due Date: June 15, 2014 (in assignment folder)
Please provide name above and provide answers in the chart below and submitting homework in MS Word in assignment folder for Quiz 2. (I’ll deduct points if you don’t).
Problem
Answer
Example
A
1
21
2
22
3
23
4
24
5
25
6
26
7
27
8
28
9
29
10
30
11
31
12
32
13
33
14
34
15
35
16
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17
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18
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19
39
20
40
1.
Which of the following represents both the age after which an individual may no longer establish a non-rollover traditional IRA and the trigger point for beginning required distributions?
A. 65
B. 70½
C. 72½
D. 75
2. For individuals who have attained age 50 before the close of the tax year, what is the maximum dollar amount that may be contributed to a traditional IRA in 2013?
A. $3,000
B. $4,000
C. $5,000
D. $6,500
3. Pam wants to use money from a traditional IRA for a down payment to purchase a first home. How much can she withdraw from her IRA without having to pay the federal early distribution penalty?
A. $10,000
B. $12,500
C. $15,000
D. $20,000
4. Distributions from a traditional IRA cannot be made before the participant turns 59½ unless the IRA owner dies.
A. True
B. False
5. IRAs can be invested in a variety of investment vehicles, including mutual funds, stocks, bonds, and life insurance contracts.
A. True
B. False
6. Minnie and Micky Pluck are married, filing jointly in 2013. Minnie earns $60,000 a year and takes full advantage of her employer’s qualified retirement plan. Micky is not employed.
A. Micky can receive a full deduction for an IRA contribution
B. Micky can receive a partial deduction for an IRA contribution
C. both Micky and Minnie can make a nondeductible IRA contribution
D. Micky cannot make an IRA contribution
E. Minnie can make a nondeduc ...
The document discusses the advantages of safe harbor 401(k) plans, which eliminate nondiscrimination testing and allow highly compensated employees to defer up to annual limits regardless of lower-paid employee deferral rates. To qualify as a safe harbor plan, the employer must make either a 3% nonelective contribution or a 100% matching on the first 3% deferred plus 50% on the next 2% deferred for all eligible non-highly compensated employees. These plans have notice requirements but relieve top-heavy funding and testing obligations.
COVID-19: The Impact on Retirement PlansCBIZ, Inc.
As COVID-19 continues to impact the stock market and organizations around the world, we understand that you have concerns about how recent market fluctuations may affect your retirement plan. What you should know is that there are options you may have to minimize these effects on your business and your employees. We’ve developed a summary of these complex issues in this whitepaper. You will learn about:
- Impacts to both defined benefit plans and defined contribution plans
- Potential options for your organization to minimize negative effects on your business and your employees
- Legislative updates from the CARES Act
- Important considerations and actions to take next
This project concerns employee pensions and is being introdu.pdfadinathfashion1
This project concerns employee pensions and is being introduced to you at this point because it
represents one of our individual projects for this semester. The project puts you in the position of a
benefits manager.
Project Overview:
You are charged with making recommendations as the leader of a pension study task force, for a
possible conversion of a company's benefit plan from a defined benefit plan to a defined
contribution plan. You are asked to make recommendations about how such a proposed defined
contribution plan would look and with communicating these changes to plan participants.
Final Products you need to submit to me to complete the pension project:
Recommendations from you, in the role of a leader of a pension study task force, for converting
the defined benefit plan of Eastern Alliance Company to a defined contribution plan. The revised
plan needs to meet ERISA standards for participant eligibility, enrollment, communication
standards and vesting requirements.
The project also requires that you draft a preliminary letter that will come from the Director of
Human Resources to plan participants communicating to them how Eastern Alliance Company's
pension plan has changed. This preliminary letter will serve as the basis to satisfy ERISA
requirements for communicating changes involving the pension plan to participants.
Memo
To: Benefits Manager
From: Burke Waltz, Director of Human Resources, Eastern Alliance
Re: Exploratory examination of converting Eastern Alliance's pension program from a defined
benefit pension plan to a defined contribution 401(k) plan.
As you know, due to the volatility of our pension expenses our organization, Eastern Alliance, has
decided to examine the feasibility of converting our defined benefit pension plan to a defined
contribution plan. Over the course of the past several years, our executives have come to the
conclusion that our defined benefits plan is unduly expensive for Eastern Alliance to maintain,
administratively burdensome, places a disproportionate amount of risk upon Eastern Alliance, and
is ineffective in attracting younger, more mobile employees to work for our organization because of
our vesting requirements.
The benefits survey which we purchase indicates that most companies which offer a retirement
plan offer a defined contribution plan, such as a 401(k), in which the employer promises certain
contributions to an employee's account but with no guaranteed retirement benefit. As a not-for-
profit firm interested in configuring our pension plan to reflect today's economic environment,
Eastern Alliance is forming a task force to examine the feasibility of converting our company's
pension plan from a defined benefit plan to a defined contribution plan. In your role as the Benefit
Manager for our firm, I am asking you to lead that task force.
To help you lead this task force, please find below details of the current Eastern Alliance ERISA
qualified defined benefit plan:
Characteristics of the.
FINC 355 RETIREMENT AND ESTATE PLANNING TRUE OR FALSE1..docxericn8
This document contains 43 multiple choice and true/false questions about retirement and estate planning topics such as 401(k) plans, IRAs, cash balance plans, defined benefit plans, estate planning documents like wills and trusts, and the Employee Retirement Income Security Act (ERISA). The questions cover topics like plan eligibility, taxation of contributions and distributions, nondiscrimination testing, plan types and their key features.
FINC 355 RETIREMENT AND ESTATE PLANNING FINAL EXAMINATION I.docxvoversbyobersby
FINC 355: RETIREMENT AND ESTATE PLANNING
FINAL EXAMINATION
Instructions: This final exam is a mix of multiple choice and true false questions. You must use the answer sheet provided. Questions answered and submitted on the final itself will not be considered.
1. Traditional 401(k) plans can be funded entirely through salary reductions by employees, enabling employers to bear no additional cost for employee compensation.
2. A cash balance plan establishes a separate fund for each plan participant.
3. Defined benefit plans provide more benefit security than do age-weighted or cross-tested plans.
4. All group insurance programs offered to employees must comply with ERISA reporting and disclosure requirements.
5. A cross-tested plan uses a fixed age-weighted formula. The plan is designed to maximize benefits for a firm’s highly compensated employees while providing whatever is necessary for remaining employees to satisfy nondiscrimination regulations.
6. An employee cannot be covered under both a defined benefit and a defined contribution plan.
7. A self-employed person with less than 10 employees can use a money purchase plan to fund his or her own retirement.
8. Unlike a traditional IRA, a Roth IRA contribution is not restricted by active participation in an employer’s retirement plan.
9. An early distribution penalty can be assessed on Roth IRA withdrawals.
10. Account holders with more than one Roth IRA can treat them as separate accounts when calculating tax consequences of distributions from any of them.
11. A trust cannot provide for creditor protectioninsurance
12. Including a spendthrift clause is recommended for children with money management or substance abuse problems.
13. All of the following are true regarding tax implicatons of cash balance plans, except
a. employer contributions to the plan are deductible when made
b. taxation of the employee on employer contributions is deferred
c. the plan is not subject to minimum funding rules of the Internal Revenue Code
d. certain employers who adopt a cash balance plan may be eligible for a business tax credit up to $500
e. employees may make voluntary contributions to a “deemed IRA” established under the plan
14. Which of the following is (are) true regarding elective deferrals in a Section 401(k)?
a. elective deferrals are not subject to Social Security and Federal Unemployment payroll taxes
b. elective deferrals are always made on an after-tax basis
c. if the company elects to have a safe harbor plan, elective deferrals must meet the actual deferral percentage test
d. account funds can be withdrawn without a premature distribution penalty if the employee becomes disabled or dies
e. since employees elect the amount of funds to defer, nondiscrimination tests do not apply to elective deferrals
15. Which of the following types of employer plans are exempt from most or all ERISA provisions?
a. plans of state, federal, or local governments or governmental organizatio ...
FINC 355 WEEK 3 DISCUSSIONS1. Discuss types of pension and welf.docxvoversbyobersby
FINC 355 WEEK 3 DISCUSSIONS:
1. Discuss types of pension and welfare plans that are exempt from ERISA regulations.
2. Discuss implications of using life insurance to fund a qualified plan relative to the incidental death benefit test.
3. Discuss advantages and disadvantages to using a cash balance pension plan for both the employer and employee.
FINC 440 WEEK 3 DISCUSSIONS
1. Weighted Average Cost of Capital –
What is the WACC for the company that you selected to study during the class? Make sure that the analysis carefully explains the cost of each of the components of the capital structure.
2. Beta –
What is the Beta of the stock for the company that you selected to study during the class?
3. Managing Earnings –
Does the firm that you selected to study during the class appear to manage earnings (i.e., attempt to smooth earnings)? What evidence can you offer to support the conclusion?
4. Most Important Things Learned –
What are the most important things you learned from the study of this week’s readings and assignments?
FINC 355 RETIREMENT AND ESTATE PLANNING
HOMEWORK 3
1
DIRECTIONS: Here is the Homework #3 Assignment. Use the Homework #3 Answer
Sheet for your responses to the questions. When you have completed Homework #3
submit the Answer Sheet to your Homework #3 Assignment Folder.
Please submit your Homework #3 in MS Word format with the following file name:
LastNameFirstInitial_Homework03AnswerSheet.docx. For example, if you name is John
Smith, the file name of your Answer Sheet should be
SmithJ_Homework03AnswerSheet.docx.
1-Sherin Blake, owner of Blake Architectural Design, Inc., has hired an actuary to calculate the
funding requirement for the company’s defined benefit plan. To make an accurate
calculation, the actuary will have to consider
a. the estimated retirement age of all employees covered by the plan
b. the formula that Sherin chose to use to calculate employee retirement benefits
c. interest earnings on the fund
d. all of the above
e. only a and b
2-Joan Garvey owns Garvey Management, a property management company. Last year,
Garvey Management installed a qualified defined benefit plan. A small portion of the plan
is invested in real estate. Joan hired Hank Thomas, an actuary, to evaluate the plan on
an annual basis. Hank’s lease in his old office space ran out, and Joan offered to let him
occupy an office rent-free in one of the buildings that is in the qualified plan’s portfolio.
This arrangement would be an acceptable transaction under ERISA.
a. true
b. false
3- A severance pay plan is not treated as a pension plan under ERISA if
a. payments do not depend directly or indirectly on retirement of employee
b. total plan payments are less than twice the employee’s annual compensation the
year immediately before separation from service
c. all payments to any employee are generally completed within two years of se ...
FINC355 Professor Goohs – Retirement and Estate Planning Quiz .docxvoversbyobersby
FINC355 Professor Goohs – Retirement and Estate Planning
Quiz 4
NAME ____________________________ Due Date: June 29, 2014 (in assignment folder)
Please provide name above and provide answers in the chart below and submitting homework in MS Word in assignment folder for Quiz 4. (I’ll deduct points if you don’t).
Problem
Answer
Example
A
1
21
2
22
3
23
4
24
5
25
6
26
7
27
8
28
9
29
10
30
11
31
12
32
13
33
14
34
15
35
16
36
17
37
18
38
19
39
20
40
1.
Which of the following is true about employer contributions to a money purchase plan?
A. contributions cannot exceed 30% of an employee’s compensation
B. in 2013, the maximum dollar amount of annual contributions to an employee’s account cannot exceed $90,000
C. plan contributions go into a pooled account rather than into individual employee accounts
D. plan benefits accumulate in individual employee accounts, which will be available at retirement or termination of employment
2. Which of the following may be considered a disadvantage for employees of money purchase pension plans?
A. employees bear investment risk under the plan
B. employers bear investment risk under the plan
C. plan distributions may be eligible for the 10-year special averaging computation
D. good investment results increase plan benefits
3. A self-employed person with less than 10 employees can use a money purchase plan to fund his or her own retirement.
A. True
B. False
4. The IRS generally allows money purchase plans to provide for “in-service distributions”—that is, benefits payable before termination of employment.
A. True
B. False
5. The owner of Whitney Corporation, Inc., earned $250,000 in 2013. In the same year, three highly compensated employees earned $100,000 each. The remaining 30 line workers earn about $20,000 each, for a total payroll of $600,000 for this group of workers. Whitney Corporation made the maximum allowable contribution to each employee’s money purchase plan in 2013. In 2013, what was the total amount that Whitney Corporation contributed to their money purchase plan?
A. $51,000
B. $150,000
C. $225,000
D. $276,000
E. $318,000
[calculated as $51,000 + .25(100,000) +.25(100,000) + .25(100,000) + .25(600,000); the owner’s contribution is capped at $51,000 (in 2013) because 25% of $250,000 is greater than the $51,000 statutory limit; the maximum contribution for all other workers is 25% of their compensation, 25% of ($300,000 + $600,000)]
6. Which one of the following provides the greatest amount of flexibility for employer profit sharing plan contributions?
A. a discretionary provision
B. a formula provision
C. a money purchase paired plan provision
D. a target benefit provision
7. After the minimum two-year holding requirement, what amounts may be withdrawn from a participant’s profit sharing plan account prior to retirement or termination?
A. 100% of account assets
B. no more than 25% of the account’s current value
C. an amount not to ...
Finc 430Quiz 1 will be posted on Friday the 13th, but will need.docxvoversbyobersby
Finc 430:
Quiz 1 will be posted on Friday the 13th, but will need to be due by Sunday morning at 7am.
Discussion:
Select a publicly traded company, analyze the company's free cash flow. Why is free cash flow important to the company and any potential investor. Various sources on the Internet should provide you with the information as well as the company's financial statements.
Finc 355:
Discussion:
Pick one of the following assets and discuss who you want to leave it to (including charities) and how to do it best in terms of taxes, probate, liability to your estate and those who inherit: (a) house (b) IRA (c) life insurance (d) bonds (e) appreciated stock (f) piece of valuable art (g) cash (h) family business (i) royalties from an oil trust (j) savings bonds series EE (k) personal property ... OR discuss strategies to leave gifts to (a) children per stirpes or per capita (b) to your grandkids or (c) to your wife.
Do any of you have and employer provided retirement plan? What are the benefits? How would you rate it? Is it portable? How does it affect your taxes?
Quiz 2
FINC355 Professor Goohs – Retirement and Estate Planning
Quiz 2
NAME ____________________________ Due Date: June 15, 2014 (in assignment folder)
Please provide name above and provide answers in the chart below and submitting homework in MS Word in assignment folder for Quiz 2. (I’ll deduct points if you don’t).
Problem
Answer
Example
A
1
21
2
22
3
23
4
24
5
25
6
26
7
27
8
28
9
29
10
30
11
31
12
32
13
33
14
34
15
35
16
36
17
37
18
38
19
39
20
40
1.
Which of the following represents both the age after which an individual may no longer establish a non-rollover traditional IRA and the trigger point for beginning required distributions?
A. 65
B. 70½
C. 72½
D. 75
2. For individuals who have attained age 50 before the close of the tax year, what is the maximum dollar amount that may be contributed to a traditional IRA in 2013?
A. $3,000
B. $4,000
C. $5,000
D. $6,500
3. Pam wants to use money from a traditional IRA for a down payment to purchase a first home. How much can she withdraw from her IRA without having to pay the federal early distribution penalty?
A. $10,000
B. $12,500
C. $15,000
D. $20,000
4. Distributions from a traditional IRA cannot be made before the participant turns 59½ unless the IRA owner dies.
A. True
B. False
5. IRAs can be invested in a variety of investment vehicles, including mutual funds, stocks, bonds, and life insurance contracts.
A. True
B. False
6. Minnie and Micky Pluck are married, filing jointly in 2013. Minnie earns $60,000 a year and takes full advantage of her employer’s qualified retirement plan. Micky is not employed.
A. Micky can receive a full deduction for an IRA contribution
B. Micky can receive a partial deduction for an IRA contribution
C. both Micky and Minnie can make a nondeductible IRA contribution
D. Micky cannot make an IRA contribution
E. Minnie can make a nondeduc ...
The document discusses the advantages of safe harbor 401(k) plans, which eliminate nondiscrimination testing and allow highly compensated employees to defer up to annual limits regardless of lower-paid employee deferral rates. To qualify as a safe harbor plan, the employer must make either a 3% nonelective contribution or a 100% matching on the first 3% deferred plus 50% on the next 2% deferred for all eligible non-highly compensated employees. These plans have notice requirements but relieve top-heavy funding and testing obligations.
COVID-19: The Impact on Retirement PlansCBIZ, Inc.
As COVID-19 continues to impact the stock market and organizations around the world, we understand that you have concerns about how recent market fluctuations may affect your retirement plan. What you should know is that there are options you may have to minimize these effects on your business and your employees. We’ve developed a summary of these complex issues in this whitepaper. You will learn about:
- Impacts to both defined benefit plans and defined contribution plans
- Potential options for your organization to minimize negative effects on your business and your employees
- Legislative updates from the CARES Act
- Important considerations and actions to take next
This project concerns employee pensions and is being introdu.pdfadinathfashion1
This project concerns employee pensions and is being introduced to you at this point because it
represents one of our individual projects for this semester. The project puts you in the position of a
benefits manager.
Project Overview:
You are charged with making recommendations as the leader of a pension study task force, for a
possible conversion of a company's benefit plan from a defined benefit plan to a defined
contribution plan. You are asked to make recommendations about how such a proposed defined
contribution plan would look and with communicating these changes to plan participants.
Final Products you need to submit to me to complete the pension project:
Recommendations from you, in the role of a leader of a pension study task force, for converting
the defined benefit plan of Eastern Alliance Company to a defined contribution plan. The revised
plan needs to meet ERISA standards for participant eligibility, enrollment, communication
standards and vesting requirements.
The project also requires that you draft a preliminary letter that will come from the Director of
Human Resources to plan participants communicating to them how Eastern Alliance Company's
pension plan has changed. This preliminary letter will serve as the basis to satisfy ERISA
requirements for communicating changes involving the pension plan to participants.
Memo
To: Benefits Manager
From: Burke Waltz, Director of Human Resources, Eastern Alliance
Re: Exploratory examination of converting Eastern Alliance's pension program from a defined
benefit pension plan to a defined contribution 401(k) plan.
As you know, due to the volatility of our pension expenses our organization, Eastern Alliance, has
decided to examine the feasibility of converting our defined benefit pension plan to a defined
contribution plan. Over the course of the past several years, our executives have come to the
conclusion that our defined benefits plan is unduly expensive for Eastern Alliance to maintain,
administratively burdensome, places a disproportionate amount of risk upon Eastern Alliance, and
is ineffective in attracting younger, more mobile employees to work for our organization because of
our vesting requirements.
The benefits survey which we purchase indicates that most companies which offer a retirement
plan offer a defined contribution plan, such as a 401(k), in which the employer promises certain
contributions to an employee's account but with no guaranteed retirement benefit. As a not-for-
profit firm interested in configuring our pension plan to reflect today's economic environment,
Eastern Alliance is forming a task force to examine the feasibility of converting our company's
pension plan from a defined benefit plan to a defined contribution plan. In your role as the Benefit
Manager for our firm, I am asking you to lead that task force.
To help you lead this task force, please find below details of the current Eastern Alliance ERISA
qualified defined benefit plan:
Characteristics of the.
IND AS 19 provides the accounting requirements for employee benefits. It covers short-term benefits like wages and salaries, post-employment benefits like pensions and other retirement benefits, other long-term benefits, and termination benefits. For short-term benefits, an entity recognizes a liability when benefits are due to employees. Defined contribution plans recognize an expense for contributions payable, while defined benefit plans use actuarial techniques to account for obligations. Key adjustments to defined benefit obligations include benefits paid, past service costs from plan amendments, and remeasurements from actuarial gains and losses.
A safe harbor plan design allows employers to avoid certain nondiscrimination compliance testing by making mandatory employer contributions. There are three main safe harbor plan options: 1) a nonelective contribution of at least 3% of compensation for all eligible employees, 2) a matching contribution of 100% of the first 3% of employee contributions or 100% of the first 4% of contributions, or 3) an automatic enrollment feature with a minimum employer contribution and matching. Adopting a safe harbor plan requires amending the plan document, notifying employees, and making the specified contributions to avoid testing. A consultant can help determine if a safe harbor plan is suitable and identify the best design options.
1.The two type of benefits covered under ERISA area.We.docxAlyciaGold776
1.
The two type of benefits covered under ERISA are
a.
Welfare plans
b.
Disability plans
c.
Pension plan
d.
A & B
2.
In order to be qualified a pension plan must
a.
Be fully funded at all times
b.
Meet certain minimum participating requirements.
c.
Meet certain minimum vesting requirements.
d.
B & C
e.
None of the above
3.
A person exercising discretionary authority or control over the management of a benefit plan is fiduciary as defined by ERISA
a.
True
b.
False
4.
ERISA requires employers to provide employee benefits including pension plans
a.
True
b.
False
5.
Which of the following is not a welfare benefit plan under ERISA?
a.
A severance pay policy.
b.
A short term disability policy.
c.
A worker’s compensation policy.
d.
A stock option plan.
6.
ERISA was enacted as a result of:
a.
A Pension fund mismanagement
b.
Employer’s complex and strict eligilbility requirements.
c.
None of the above
d.
A & B
7.
ERISA does not require an employer’s benefits plan to be held in trust for the benefit of participating employers and their beneficiaries.
a.
True
b.
False
8.
ERISA governs pension plans but not health plans.
a.
True
b.
False
9.
An employer’s vacation plan is one examples of welfare benefit plan.
a.
True
b.
False
10.
To obtain special tax treatmen, a company’s pension plan must be “qualified”.
a.
True
b.
False
.
1.This situation can exist because companies vary as to whether th.pdfapleathers
1.
This situation can exist because companies vary as to whether they are using an implicit or ex-
plicit set of assumptions when interest rates are disclosed. In the implicit approach, two or more
assumptions do not individually represent the best estimate of the plan’s future experience with
respect to these assumptions, but the aggregate effect of their combined use is presumed to be
approximately the same as that of an explicit approach. In the explicit approach, each significant
assumption reflecting the best estimate of the plan’s future experience solely with respect to that
assumption must be stated. As a result, some companies are presently using an implicit approach,
others an explicit approach. IAI19requires the use of explicit assumptions. As a result, this large
variance in interest rates will probably disappear to some extent. However, it should be noted
that companies will have some leeway in establishing discount rates. In addition, the expected
return on assets will also be different among companies.
2.
This situation will occur because of the pension liability required to be reported. That is,
companies are required to report as a liability the excess of their defined benefit obligation over
the fair value of plan assets and adjusted for unrecognized PSC and unexpected gains and losses.
In the past, the basic liability companies reported was the excess of the amount expensed over
the amount funded.
3.
This statement is questionable. If a financial measure purports to represent a phenomenon that is
volatile, the measure must show that volatility or it will not be representation ally faithful.
Never-theless, many argue that volatility is inappropriate when dealing with such long-term
measures as pensions. A good example of where dampening might be useful is the recognition of
gains and losses. If assumptions prove to be accurate estimates of experience over a number of
years, gains or losses in one year will be offset by losses or gains in subsequent periods, and
amorti-zation of unrecognized gains and losses would be unnecessary. The main point is that
volatility per se should not be considered undesirable when establishing accounting principles.
Although some managements may consider volatility bad, this belief should not influence
standard-setting. However, it is clear from some of the compromises made in IAS19that certain
procedures were provided to dampen the volatility effect.
4.
(a) In a defined contribution plan, the amount contributed is the amount expensed. No significant
reporting problems exist here. On the other hand, defined benefit plans involve many difficult
reporting issues which may lead to additional expense and liability recognition. Significant
amendments will generally increase past service cost which may lead to significant adjustments
to pension expense in the future.
(b) Plan participants are of importance, because the expected future years of service com-
putation can have an impact on the amortizati.
The ASSN.Group™ Plan Member Benefit Program Lance Wallach
The ASSN. Group™ Plan (“the Plan”) is an association member benefit that allows association members to create personal wealth with pre-tax business dollars. The Plan uses an IRC Section 79 group term life insurance program that allows for the deduction by the business of the contributions that fund the insurance. The tax treatment of group life insurance plans is well established in the Internal Revenue Code, tax regulations, and tax cases.
This document provides an overview of ACC 304 Week 9 Quiz material covering chapters 13 and 14 on current liabilities and contingencies. It includes true/false and multiple choice questions related to concepts such as current liabilities, short-term debt, payroll taxes, and contingencies.
Strayer university acc 304 week 9 chapter 13 and chapter 14 quiz (all possibl...shyaminfotech
ACC 304 Week 9 Quiz – Strayer NEW
Week 9 Quiz 5: Chapter 13, Quiz 6: Chapter 14
CURRENT LIABILITIES AND CONTINGENCIES
IFRS questions are available at the end of this chapter.
TRUE-FALSE—Conceptual
1. A zero-interest-bearing note payable that is issued at a discount will not result in any interest expense being recognized.
How to Navigate COVID-19 Legal Issues and Small Business Administration's Pay...Parsons Behle & Latimer
This document provides a summary of a webinar about navigating legal issues related to COVID-19 and the Small Business Administration's Paycheck Protection Program. The webinar covered topics like creating a return to work plan, managing leave under the FFCRA, conducting lawful workforce reductions, applying for and qualifying for forgiveness of PPP loans, expanded unemployment benefits, payroll tax credits, and other CARES Act provisions. The presentation emphasized that this information is based on the latest available guidance but is not legal advice, and businesses should consult legal counsel on these complex issues.
CBIZ Manufacturing & Distribution Quarterly Newsletter - Feb 2020CBIZ, Inc.
Timely articles on topics of interest to manufacturers and distributors including - the expansive SECURE Act (retirement legislation), Benefits Renewal (six questions to ask), Risk (rethinking your profile for the new decade), the Hardening Insurance Market (what to expect, how to prepare) and the NAM Talks Trade - plus quick links to complimentary guides and webinars.
Group health plans can require qualified beneficiaries to pay for COBRA continuation coverage, although plan sponsors can choose to provide continuation coverage at reduced or no cost.
The maximum amount charged to qualified beneficiaries cannot exceed 102 percent of the plan’s total cost of coverage. The cost amount is based on the cost of coverage for similarly situated individuals who have not incurred a qualifying event. For qualified beneficiaries receiving the 11-month disability extension, the premium for those additional months may be increased to 150 percent of the plan's total cost of coverage...
Small business owners have several options for establishing a retirement plan for their employees. The document discusses the need for retirement planning and outlines various plan types including defined benefit pensions, 401(k) plans, SEP-IRAs, and SIMPLE IRAs. It provides details on eligibility requirements, contribution limits, tax benefits and administration considerations for small business retirement plans. UBS Financial Services can help business owners evaluate their options and set up a plan that meets their needs.
This document discusses the importance of developing an education policy statement for 401(k) plans. It notes that the shift from defined benefit plans to defined contribution plans has increased the responsibility of employees to manage their retirement savings. An education policy statement can help plan sponsors meet their fiduciary duties to provide participants with sufficient education and tools. It should include objectives like describing investment options and performance, key investment concepts, asset allocation, and retirement goals. The policy statement also specifies how education will be delivered through meetings, media, and interactive tools.
Payroll compliance is vital for HR teams and business owners. Fail to stay on top of it and you could see serious fines or penalties coming your way.
Let’s dive into how to stay safe with the Affordable Care Act (ACA) Employer Mandate Compliance, tracking sick time, and COVID-19 Compliance in Dynamics GP.
This document discusses business protection plans and insurance schemes for employers and employees. It provides details on the tax implications for both employers and employees. For employers, premiums paid are eligible for deduction as a business expense. For employees, premiums are considered a perquisite but can be claimed under section 80C to reduce the tax liability to zero. The document provides an example calculation and outlines the procedures and requirements for employers to adopt such schemes.
The document discusses the history and types of pension plans. It begins with defining a pension as a way to provide income after retirement. It then covers the history of pensions from the late 18th century to modern reforms. The main types of pension plans discussed are defined benefit plans, defined contribution plans like 401(k)s, and hybrid plans. It also addresses how the current economic crisis has impacted pension funding.
The document discusses upcoming trends in retirement plans in 2018, including a growing emphasis on retirement income solutions and strategies for spending retirement savings from defined contribution plans. It notes that in-plan retirement income options will likely continue evolving to provide flexibility in distributing assets to participants. A think tank expects retirement income solutions will become a larger part of employer well-being programs and help improve readiness. However, some consultants may hesitate to propose innovative retirement income products due to fiduciary risk concerns. Recent federal guidance and legislation are aimed at supporting lifetime income options and addressing these concerns. The new tax law may also provide additional savings opportunities that plans could leverage through education on Roth accounts.
(New) final exam for acc 421 all correct answers 100%quikly11
This document provides the questions and answers to an ACC/421 final exam. It contains 30 multiple choice questions testing concepts related to accounting, financial statements, ratios, and cash flow statements. The document encourages the reader to leave positive feedback if it helped them and wishes them good luck on their exam.
(New) final exam for acc 421 acc 421 all correct answers 100%ri0908O0o
This document provides the answers to 20 multiple choice questions that appear to be from a final exam for an ACC/421 course. It emphasizes that the questions are randomly selected so may not fully cover the exam topics. It encourages the reader to leave positive feedback if the answers were helpful and wishes them good luck on the exam.
Acc 421 final exam mcq`s correct answers 100%liamSali
This document provides the questions and answers to an ACC/421 final exam. It contains 30 multiple choice questions testing concepts related to accounting, financial statements, ratios, and cash flow statements. The document encourages the reader to leave positive feedback if it helped them and wishes them good luck on their exam.
Name 1. The table shows the number of days per week, x, that 100.docxgilpinleeanna
Name
1. The table shows the number of days per week, x, that 100 students use the gym at a local high school.
x
frequency
Relative
frequency
Cumulative
frequency
0
3
1
12
2
33
3
28
4
11
5
9
6
4
1. The table shows the number of days per week, x, that 100 students use the gym at a local high school.
a. Complete the table
b. Display the information as either a pie chart, a horizontal bar chart, or a vertical bar chart.
c. Determine the mean, median, minimum frequency, maximum frequency, range, Q1, Q3 and the standard deviation, Sx
d. Based on the information and chart, what can you say about the distribution.a. Complete the table
b. Display the information as either a pie chart, a horizontal bar chart, or a vertical bar chart.
c. Determine the mean, median, minimum frequency, maximum frequency, range, Q1, Q3 and the standard deviation, Sx
d. Based on the information and chart, what can you say about the distribution.
Theme one is to identify the types of cultures or models of cultures and how they work or fit within an organization
Learning Activity #1
Using your reading material create a chart that describes the type, characteristics of the culture, associated values that would be important to keep the culture alive, and kinds of organizations structures that work best for culture. Compare and contrast them in your explanation of the chart. For instance what culture might work for Joe at the new sawmill and then which one might work at Purvis' shoe company.
Theme two: How to Create, Change, and Align Culture to the Structure and Vision.
Organizational Structure
Preface:
A leader’s job is to create the direction for the company to move forward. The leader does this in steps. Here are the steps of the process:
First, the leader designs the vision and mission for the company and second, the leader must establish an organizational structure which promotes the vision, mission and empowers the employees to keep the forward movement in the organization.
In creating the structure various factors must be considered.
· First and foremost is the purpose of the company or organization. What type of structure will best accomplish that goal? Certainly a company like UPS needs a somewhat rigid structure that is set up to focus on procedure and time sensitivity. Since UPS has as its goal to get the correct parcels to the right customers in the fastest way possible, variance in procedures or ways of accomplishing the tasks would never work. A tight delineated structure is imperative.
· Along with the purpose the leader must look at the vision of the organization. Where does the leader want the organization to go? How best can the structure provide for the future? Will the vision call for expansion into other countries or simply call for product development changes? Do you plan a struct ...
Name _____________________Date ________________________ESL.docxgilpinleeanna
Name _____________________ Date ________________________
ESL 408 Remembered Event Worksheet
1) What is the most memorable, significant event in your life?
2) What important lesson(s) or applications are there from this event?
3) Complete the chart below. Add at least 5 details to each part of the storyline.
Story Element
Details
Exposition
Rising Action
Climax
Falling Action
Resloution
...
More Related Content
Similar to MULTIPLE CHOICE13.All of the following are true regarding.docx
IND AS 19 provides the accounting requirements for employee benefits. It covers short-term benefits like wages and salaries, post-employment benefits like pensions and other retirement benefits, other long-term benefits, and termination benefits. For short-term benefits, an entity recognizes a liability when benefits are due to employees. Defined contribution plans recognize an expense for contributions payable, while defined benefit plans use actuarial techniques to account for obligations. Key adjustments to defined benefit obligations include benefits paid, past service costs from plan amendments, and remeasurements from actuarial gains and losses.
A safe harbor plan design allows employers to avoid certain nondiscrimination compliance testing by making mandatory employer contributions. There are three main safe harbor plan options: 1) a nonelective contribution of at least 3% of compensation for all eligible employees, 2) a matching contribution of 100% of the first 3% of employee contributions or 100% of the first 4% of contributions, or 3) an automatic enrollment feature with a minimum employer contribution and matching. Adopting a safe harbor plan requires amending the plan document, notifying employees, and making the specified contributions to avoid testing. A consultant can help determine if a safe harbor plan is suitable and identify the best design options.
1.The two type of benefits covered under ERISA area.We.docxAlyciaGold776
1.
The two type of benefits covered under ERISA are
a.
Welfare plans
b.
Disability plans
c.
Pension plan
d.
A & B
2.
In order to be qualified a pension plan must
a.
Be fully funded at all times
b.
Meet certain minimum participating requirements.
c.
Meet certain minimum vesting requirements.
d.
B & C
e.
None of the above
3.
A person exercising discretionary authority or control over the management of a benefit plan is fiduciary as defined by ERISA
a.
True
b.
False
4.
ERISA requires employers to provide employee benefits including pension plans
a.
True
b.
False
5.
Which of the following is not a welfare benefit plan under ERISA?
a.
A severance pay policy.
b.
A short term disability policy.
c.
A worker’s compensation policy.
d.
A stock option plan.
6.
ERISA was enacted as a result of:
a.
A Pension fund mismanagement
b.
Employer’s complex and strict eligilbility requirements.
c.
None of the above
d.
A & B
7.
ERISA does not require an employer’s benefits plan to be held in trust for the benefit of participating employers and their beneficiaries.
a.
True
b.
False
8.
ERISA governs pension plans but not health plans.
a.
True
b.
False
9.
An employer’s vacation plan is one examples of welfare benefit plan.
a.
True
b.
False
10.
To obtain special tax treatmen, a company’s pension plan must be “qualified”.
a.
True
b.
False
.
1.This situation can exist because companies vary as to whether th.pdfapleathers
1.
This situation can exist because companies vary as to whether they are using an implicit or ex-
plicit set of assumptions when interest rates are disclosed. In the implicit approach, two or more
assumptions do not individually represent the best estimate of the plan’s future experience with
respect to these assumptions, but the aggregate effect of their combined use is presumed to be
approximately the same as that of an explicit approach. In the explicit approach, each significant
assumption reflecting the best estimate of the plan’s future experience solely with respect to that
assumption must be stated. As a result, some companies are presently using an implicit approach,
others an explicit approach. IAI19requires the use of explicit assumptions. As a result, this large
variance in interest rates will probably disappear to some extent. However, it should be noted
that companies will have some leeway in establishing discount rates. In addition, the expected
return on assets will also be different among companies.
2.
This situation will occur because of the pension liability required to be reported. That is,
companies are required to report as a liability the excess of their defined benefit obligation over
the fair value of plan assets and adjusted for unrecognized PSC and unexpected gains and losses.
In the past, the basic liability companies reported was the excess of the amount expensed over
the amount funded.
3.
This statement is questionable. If a financial measure purports to represent a phenomenon that is
volatile, the measure must show that volatility or it will not be representation ally faithful.
Never-theless, many argue that volatility is inappropriate when dealing with such long-term
measures as pensions. A good example of where dampening might be useful is the recognition of
gains and losses. If assumptions prove to be accurate estimates of experience over a number of
years, gains or losses in one year will be offset by losses or gains in subsequent periods, and
amorti-zation of unrecognized gains and losses would be unnecessary. The main point is that
volatility per se should not be considered undesirable when establishing accounting principles.
Although some managements may consider volatility bad, this belief should not influence
standard-setting. However, it is clear from some of the compromises made in IAS19that certain
procedures were provided to dampen the volatility effect.
4.
(a) In a defined contribution plan, the amount contributed is the amount expensed. No significant
reporting problems exist here. On the other hand, defined benefit plans involve many difficult
reporting issues which may lead to additional expense and liability recognition. Significant
amendments will generally increase past service cost which may lead to significant adjustments
to pension expense in the future.
(b) Plan participants are of importance, because the expected future years of service com-
putation can have an impact on the amortizati.
The ASSN.Group™ Plan Member Benefit Program Lance Wallach
The ASSN. Group™ Plan (“the Plan”) is an association member benefit that allows association members to create personal wealth with pre-tax business dollars. The Plan uses an IRC Section 79 group term life insurance program that allows for the deduction by the business of the contributions that fund the insurance. The tax treatment of group life insurance plans is well established in the Internal Revenue Code, tax regulations, and tax cases.
This document provides an overview of ACC 304 Week 9 Quiz material covering chapters 13 and 14 on current liabilities and contingencies. It includes true/false and multiple choice questions related to concepts such as current liabilities, short-term debt, payroll taxes, and contingencies.
Strayer university acc 304 week 9 chapter 13 and chapter 14 quiz (all possibl...shyaminfotech
ACC 304 Week 9 Quiz – Strayer NEW
Week 9 Quiz 5: Chapter 13, Quiz 6: Chapter 14
CURRENT LIABILITIES AND CONTINGENCIES
IFRS questions are available at the end of this chapter.
TRUE-FALSE—Conceptual
1. A zero-interest-bearing note payable that is issued at a discount will not result in any interest expense being recognized.
How to Navigate COVID-19 Legal Issues and Small Business Administration's Pay...Parsons Behle & Latimer
This document provides a summary of a webinar about navigating legal issues related to COVID-19 and the Small Business Administration's Paycheck Protection Program. The webinar covered topics like creating a return to work plan, managing leave under the FFCRA, conducting lawful workforce reductions, applying for and qualifying for forgiveness of PPP loans, expanded unemployment benefits, payroll tax credits, and other CARES Act provisions. The presentation emphasized that this information is based on the latest available guidance but is not legal advice, and businesses should consult legal counsel on these complex issues.
CBIZ Manufacturing & Distribution Quarterly Newsletter - Feb 2020CBIZ, Inc.
Timely articles on topics of interest to manufacturers and distributors including - the expansive SECURE Act (retirement legislation), Benefits Renewal (six questions to ask), Risk (rethinking your profile for the new decade), the Hardening Insurance Market (what to expect, how to prepare) and the NAM Talks Trade - plus quick links to complimentary guides and webinars.
Group health plans can require qualified beneficiaries to pay for COBRA continuation coverage, although plan sponsors can choose to provide continuation coverage at reduced or no cost.
The maximum amount charged to qualified beneficiaries cannot exceed 102 percent of the plan’s total cost of coverage. The cost amount is based on the cost of coverage for similarly situated individuals who have not incurred a qualifying event. For qualified beneficiaries receiving the 11-month disability extension, the premium for those additional months may be increased to 150 percent of the plan's total cost of coverage...
Small business owners have several options for establishing a retirement plan for their employees. The document discusses the need for retirement planning and outlines various plan types including defined benefit pensions, 401(k) plans, SEP-IRAs, and SIMPLE IRAs. It provides details on eligibility requirements, contribution limits, tax benefits and administration considerations for small business retirement plans. UBS Financial Services can help business owners evaluate their options and set up a plan that meets their needs.
This document discusses the importance of developing an education policy statement for 401(k) plans. It notes that the shift from defined benefit plans to defined contribution plans has increased the responsibility of employees to manage their retirement savings. An education policy statement can help plan sponsors meet their fiduciary duties to provide participants with sufficient education and tools. It should include objectives like describing investment options and performance, key investment concepts, asset allocation, and retirement goals. The policy statement also specifies how education will be delivered through meetings, media, and interactive tools.
Payroll compliance is vital for HR teams and business owners. Fail to stay on top of it and you could see serious fines or penalties coming your way.
Let’s dive into how to stay safe with the Affordable Care Act (ACA) Employer Mandate Compliance, tracking sick time, and COVID-19 Compliance in Dynamics GP.
This document discusses business protection plans and insurance schemes for employers and employees. It provides details on the tax implications for both employers and employees. For employers, premiums paid are eligible for deduction as a business expense. For employees, premiums are considered a perquisite but can be claimed under section 80C to reduce the tax liability to zero. The document provides an example calculation and outlines the procedures and requirements for employers to adopt such schemes.
The document discusses the history and types of pension plans. It begins with defining a pension as a way to provide income after retirement. It then covers the history of pensions from the late 18th century to modern reforms. The main types of pension plans discussed are defined benefit plans, defined contribution plans like 401(k)s, and hybrid plans. It also addresses how the current economic crisis has impacted pension funding.
The document discusses upcoming trends in retirement plans in 2018, including a growing emphasis on retirement income solutions and strategies for spending retirement savings from defined contribution plans. It notes that in-plan retirement income options will likely continue evolving to provide flexibility in distributing assets to participants. A think tank expects retirement income solutions will become a larger part of employer well-being programs and help improve readiness. However, some consultants may hesitate to propose innovative retirement income products due to fiduciary risk concerns. Recent federal guidance and legislation are aimed at supporting lifetime income options and addressing these concerns. The new tax law may also provide additional savings opportunities that plans could leverage through education on Roth accounts.
(New) final exam for acc 421 all correct answers 100%quikly11
This document provides the questions and answers to an ACC/421 final exam. It contains 30 multiple choice questions testing concepts related to accounting, financial statements, ratios, and cash flow statements. The document encourages the reader to leave positive feedback if it helped them and wishes them good luck on their exam.
(New) final exam for acc 421 acc 421 all correct answers 100%ri0908O0o
This document provides the answers to 20 multiple choice questions that appear to be from a final exam for an ACC/421 course. It emphasizes that the questions are randomly selected so may not fully cover the exam topics. It encourages the reader to leave positive feedback if the answers were helpful and wishes them good luck on the exam.
Acc 421 final exam mcq`s correct answers 100%liamSali
This document provides the questions and answers to an ACC/421 final exam. It contains 30 multiple choice questions testing concepts related to accounting, financial statements, ratios, and cash flow statements. The document encourages the reader to leave positive feedback if it helped them and wishes them good luck on their exam.
Similar to MULTIPLE CHOICE13.All of the following are true regarding.docx (20)
Name 1. The table shows the number of days per week, x, that 100.docxgilpinleeanna
Name
1. The table shows the number of days per week, x, that 100 students use the gym at a local high school.
x
frequency
Relative
frequency
Cumulative
frequency
0
3
1
12
2
33
3
28
4
11
5
9
6
4
1. The table shows the number of days per week, x, that 100 students use the gym at a local high school.
a. Complete the table
b. Display the information as either a pie chart, a horizontal bar chart, or a vertical bar chart.
c. Determine the mean, median, minimum frequency, maximum frequency, range, Q1, Q3 and the standard deviation, Sx
d. Based on the information and chart, what can you say about the distribution.a. Complete the table
b. Display the information as either a pie chart, a horizontal bar chart, or a vertical bar chart.
c. Determine the mean, median, minimum frequency, maximum frequency, range, Q1, Q3 and the standard deviation, Sx
d. Based on the information and chart, what can you say about the distribution.
Theme one is to identify the types of cultures or models of cultures and how they work or fit within an organization
Learning Activity #1
Using your reading material create a chart that describes the type, characteristics of the culture, associated values that would be important to keep the culture alive, and kinds of organizations structures that work best for culture. Compare and contrast them in your explanation of the chart. For instance what culture might work for Joe at the new sawmill and then which one might work at Purvis' shoe company.
Theme two: How to Create, Change, and Align Culture to the Structure and Vision.
Organizational Structure
Preface:
A leader’s job is to create the direction for the company to move forward. The leader does this in steps. Here are the steps of the process:
First, the leader designs the vision and mission for the company and second, the leader must establish an organizational structure which promotes the vision, mission and empowers the employees to keep the forward movement in the organization.
In creating the structure various factors must be considered.
· First and foremost is the purpose of the company or organization. What type of structure will best accomplish that goal? Certainly a company like UPS needs a somewhat rigid structure that is set up to focus on procedure and time sensitivity. Since UPS has as its goal to get the correct parcels to the right customers in the fastest way possible, variance in procedures or ways of accomplishing the tasks would never work. A tight delineated structure is imperative.
· Along with the purpose the leader must look at the vision of the organization. Where does the leader want the organization to go? How best can the structure provide for the future? Will the vision call for expansion into other countries or simply call for product development changes? Do you plan a struct ...
Name _____________________Date ________________________ESL.docxgilpinleeanna
Name _____________________ Date ________________________
ESL 408 Remembered Event Worksheet
1) What is the most memorable, significant event in your life?
2) What important lesson(s) or applications are there from this event?
3) Complete the chart below. Add at least 5 details to each part of the storyline.
Story Element
Details
Exposition
Rising Action
Climax
Falling Action
Resloution
...
Name Bijapur Fort Year 1599 Location Bijapur city.docxgilpinleeanna
Name: Bijapur Fort
Year: 1599
Location: Bijapur city in Bijapur District of the Indian state of Karnataka
The fort precinct is studded with the historical fort, palaces, mosques, tombs and
gardens.
Built by Yusuf Adil Shah, during the rule of Adil Shahidynasty.
https://en.wikipedia.org/wiki/Bijapur,_Karnataka
https://en.wikipedia.org/wiki/Bijapur_district,_Karnataka
https://en.wikipedia.org/wiki/States_and_territories_of_India
https://en.wikipedia.org/wiki/Karnataka
https://en.wikipedia.org/wiki/Adil_Shahi
Name: Adham Khan's Tomb
Year: 1561
Location : Qutub Minar, Mehrauli, Delhi,
Built for 16th-century tomb of Adham Khan, a general of the Mughal Emperor Akbar.
It consists of a domed octagonal chamber in the Lodhi Dynasty style and Sayyid
dynasty early in the 14th century.
https://en.wikipedia.org/wiki/Qutub_Minar
https://en.wikipedia.org/wiki/Mehrauli
https://en.wikipedia.org/wiki/Delhi
https://en.wikipedia.org/wiki/Adham_Khan
https://en.wikipedia.org/wiki/Mughal_Emperor
https://en.wikipedia.org/wiki/Akbar
https://en.wikipedia.org/wiki/Lodhi_Dynasty
https://en.wikipedia.org/wiki/Sayyid_dynasty
https://en.wikipedia.org/wiki/Sayyid_dynasty
These two objects are both tomb and have it’s own style form certain dynasty.
I chose these two objects is because they are both architecture and I can talk more about
how different dynasty influences the design of the architecture.s
Week 10 Assignments – XBRL
DUE DATE: Sunday midnight of Week 6, submitted in a MS Word (or Excel if
computations required) document with filename format:
Last First_Week X hwk.doc or .xls Make sure your name appears on each page of the
homework using the header function.
Homework questions:
1. Why do you think it took from 1999, when the XBRL concept was invented, until 2009
for the SEC require that public filers adopt?
2. From the PWC Webcast on XBRL, what are the differences between the “bolt-on” and
“embedded” approach to XBRL?
3. If you worked in the Finance and Accounting department of a company, how could you
use XBRL tags to help in your job? Could XBRL tagging help other functions in a
company do their jobs?
4. US public filers are required to begin tagging and reporting financial data using XBRL
beginning in 2009. From earlier in this course, they also have many major projects that
are required now or in the coming years (IFRS, Fair Value, etc.). Aside from the obvious
benefit of job creation for CPA’s and the companies which provide these
services/software ☺, what impact do you think these requirements are going to have on
companies? Will this divert attention and resources from their core business or will this
be like all other changes they go through (e.g. SOX), an intense implementation then
business as usual?
...
Name _______________________________ (Ex2 rework) CHM 33.docxgilpinleeanna
Name: _______________________________ (Ex2 rework)
CHM 3372, Winter 2016
Exam #2 Re-work
Due Wed, 3/2/16
1. Make the ketone below from 13C-labeled formaldehyde and propane. Make certain to keep
track of your labels throughout your synthesis. (27 points)
O
Name: _______________________________ (Ex2 rework)
2. (a) The reaction below can form two possible diastereomeric products. Draw the structures of
both products, and the mechanism of the formation of either one. (4 points)
O
1. LiAlH4
2. NH4Cl, H2O
(b) What characterizes a thermodynamic product of a reaction (any reaction)? What
characterizes a kinetic product of reaction? (2 points)
(c) Which product from part (a) would you expect to be the thermodynamic product? Why? (2
points)
(d) Which product would you expect to be the kinetic product? Why? (Note that this is not
necessarily the "non-thermodynamic" product.) (2 points)
(e) When this reaction is performed, regardless of what the temperature is, only one of the two
possible products is ever formed. Which one? (1 points)
(f) Why is the other diastereomer never formed? What must occur in order for it to be formed,
which will never occur with this particular reagent? Why? (3 points)
(g) Although the other diastereomer is never formed directly in this reaction, gentle heating with
aqueous acid will isomerize the initial product into the other diastereomer. Draw the mechanism
of the isomerization, and comment on why this isomerization occurs -- why one diastereomer
will react completely to form the other. (5 points)
Name: _______________________________ (Ex2 rework)
3. This page seems like it was tough on Q#3. Let’s see if you do better the second time around.
From the three alcohols shown, provide syntheses for the molecules below. For any SN2 or E2
reactions, use only non-halogen leaving groups – use a different leaving group which was
covered in Ch. 11. (12 points)
From: Make:
OH
OH
CH3 OH
O
O
CH3
O
O
O
Name: _______________________________ (Ex2 rework)
4. (a) Once again, write the oxidation state of the metal (each complex is neutral, Nickel is
Group 10; OTf is triflate, CF3SO3-), number of d electrons, and total valence electrons for the
metal in each complex, and indicate what type of reaction is occurring. (8 points)
H Ni
OTf
PPh3
Ni
OTf
PPh3H
Ni
OTf
PPh3
Ni
OTf
PPh3
Ni
OTf
PPh3
H
(b) What are the reactant(s) and product(s) of the reaction? (This time, they are not drawn for
you.) (2 points)
(c) If the ethylene molecule were deuterated completely (CD2=CD2), where would the deuterium
atoms end up in the product? Draw the structure, showing the position(s) of the deuterium
atoms. Assume the catalytic cycle has run several times already. (2 points)
Name: _______________________________ (Ex2 rework)
5. (a) I defined a conjugated system gener ...
Name 1 Should Transportation Security Officers Be A.docxgilpinleeanna
Name:
1
Should Transportation Security Officers Be Armed?
It is the opinion of this writer that Transportation Security Officers (TSOs) should not be
armed. It is my intent to illustrate that point in this paper. During my research I will weigh the
advantages and disadvantages of arming TSOs, examining each side of the argument. I will also
offer a potential solution that while costly will still prove to be less costly than arming TSOs.
What has led to this discussion? For a majority of our society it takes years and certain
events to take place in our lives for change to occur. Those events include graduating High
School/College, getting married, or having children. In a matter of only five short minutes on
the morning of November 1st, 2013, some individual’s lives changed forever. On that morning
Paul Anthony Ciancia, age 23, opened fire in Terminal 3 of the Los Angeles International
Airport (LAX). His senseless acts killed a TSO, while injuring six other individuals. The
shooting has been debated over and over again on whether it is a terrorist act or not. The
activities before, during, and after the shooting will show the acts were certainly a terrorist
attack. But more importantly could any deaths or injuries have been avoided if the TSOs were
armed? These is the question that will continue to be debated and one that will be addressed in
this paper.
Synopsis of the event that led up to this argument:
Shortly after being dropped off at the airport by his roommate, Paul Ciancia pulled out a
rifle and began opening fire. He was carrying luggage that was filled with a semiautomatic .223
caliber Smith & Wesson M&P-15 rifle, five 30-round magazines, and hundreds of additional
rounds of ammunition ("Lax shooting suspect," 2013). Walking up to the TSA checkpoint,
Ciancia pulled out a rifle and opened fire hitting TSO Gerardo Hernandez in the chest. Ciancia
Name:
2
then apparently moved into the screening area where he continued to fire striking two other
TSOs and a male citizen. According to eye witnesses, Ciancia continually asked civilians if they
were TSA officers, when they said “no” he moved on without shooting them ("Lax shooting:
Latest," 2013). Ciancia made it as far as the food court some five minutes after the first shots
were fired. He was then surrounded by LAX police officers who engaged him in a gunfight.
Shortly after the gunfight ended Ciancia was taken into custody where he had to be transported
to a nearby trauma hospital for gunshot wounds (Abdollah, 2013).
In total eight individuals had to be treated at the scene. Four victims were treated for
gunshot wounds, while the others were treated for other injuries ("6 hospitalized after," 2013).
The sole suspect Paul Ciancia was carrying a note on him that stated he “wanted to kill TSA”
and describe them as “pigs”, the note also mentioned “fiat currency” and “NWO” ("Lax shooting
...
Name Don’t ForgetDate UNIT 3 TEST(The direct.docxgilpinleeanna
Name: Don’t Forget
Date:
UNIT 3 TEST
(The directions and procedures for this test are the same as for the previous Unit test.)
Save this test on your computer, and complete the questions by marking correct answers with the “text color” function in WORD ( ) located on the “home” toolbar.Please attach your completed test to the assignment submission page.
Section I
Please identify problems of vagueness, overgenerality and ambiguity (double meaning) in the following passages. Then explain briefly how/why the passage exemplifies that problem. (Some examples may contain more than one problem.)
1. Who was Hitler? He was an Austrian.
__vague
__overgeneral
__ambiguous
Explanation:
2. The judge sanctioned the firm's criminal conduct.
__vague
__overgeneral
__ambiguous
Explanation:
3. "Turn right here!"
__vague
__overgeneral
__ambiguous
Explanation:
4. (From a Student Code of Conduct- Sexual impropriety in the dorms after 6:00 pm is forbidden.
__vague
__overgeneral
__ambiguous
Explanation:
5. Did Donald win the election? Well, he did get quite a few votes!
__vague
__overgeneral
__ambiguous
Explanation:
6. How are Henry’s finances? Oh, he’s really quite well off!
__vague
__overgeneral
__ambiguous
7. Bertha Belch, as missionary from Africa, will be speaking tonight at the Calvary Chapel. Come and hear Bertha Belch all the way from Africa.
__vague
__overgeneral
__ambiguous
Explanation:
8. Lower Slobovia can’t be a very well-run country. I mean, it’s not particularly democratic!
[Careful: Think about the various aspects of these claims before answering.]
__vague
__overgeneral
__ambiguous
Section II. Definitions
Please indicate whether the following are stipulative, persuasive, lexical or precising definitions.
9. Postmodern means a chaotic and confusing mishmash of images and references that leaves readers and viewers longing for the days of a good, well-told story.
__ stipulative
__ persuasive
__ lexical
__ précising
10. A triangle is a plane figure enclosed by 3 straight lines.
__ stipulative
__ persuasive
__ lexical
__ precising
11. An arid region, for purposes of this study, is any region that receives an average of less than 15 inches of rain per year
__ stipulative
__ persuasive
__ lexical
__ precising
14. A Blanker is someone who sends holiday cards without signatures or personalized messages
__ stipulative
__ persuasive
__ lexical
__ precising
15. Tragedy, in literary terms, means a serious drama that usually ends in disaster nd that focuses on a single character who experiences unexpected reversals in fat, often falling from a position of authority and power because of an unrecognized flaw or misguided action
__ stipulative
__ persuasive
__ lexical
__ précising
Section III. Strategies for Defining
Please indicate whether the following lexical definitions are ostensive definitions, enumerative definitions, definitions by s ...
Name Add name hereConcept Matching From Disease to Treatmen.docxgilpinleeanna
Name: Add name here
Concept Matching: From Disease to Treatment
Using your textbooks, complete the empty squares on the table below to match specific diseases with their pathology, pathophysiology and pharmacological treatment. Be sure to use appropriate medical terminology when adding information. You should review two different sources at a minimum to develop your brief synopses.
Example of completed row:
Disease
Body system
Signs/Symptoms
Pathophysiology
Treatment(s) (Pharm & Other)
Acne vulgaris
Integumentary system
Non-inflammatory comedones or inflammatory papules, pustules or modules. Symptoms can include pain, erythema and tenderness
Release of inflammatory mediators into the skin, with follicle hyperkeratinization, Propionibacterium acne colonization, and excess production of sebum
Depending on severity, topical mediations include benzyol peroxide or retinoid drugs. Hormonal drugs (such as oral contraceptives), and in some cases antibiotics may be used for severe inflammatory acne. Nonpharmacological treatments include dermabrasion or phototherapy
Disease
Body System
Signs/Symptoms
Pathophysiology
Treatment(s)
Atopic Dermatitis
Multiple Sclerosis
Squamous cell carcinoma
Osteoporosis
Osteosarcoma
Rheumatoid arthritis
Epilepsy
Psoriasis
Alzheimer’s Disease
...
Name Abdulla AlsuwaidiITA 160Uncle VanyaMan has been en.docxgilpinleeanna
Name Abdulla Alsuwaidi
I
TA 160
"Uncle Vanya"
“Man has been endowed with reason,
with the power to create, so that he can add to what he's been given.
But up to now, he hasn't been a creator, only a destroyer.
Forests keep disappearing, rivers dry up,
wild life's become extinct, the climate's ruined,
and the land grows poorer and uglier”
The play “Uncle Vanya” written by Anton Chekhov is a pearl of the classics of Russian literature. Anton Chekhov left a great legacy in a form of his plays and short stories for the classics of world literature. Without a shadow of doubt, this masterpiece, written by one of the most prominent the Russian playwrights of his time, should be read with further analysis and discussion. “Uncle Vanya” is a realist play and Chekhov tried to make its scenes as true-to-life as possible. Chekhov spent one year writing “Uncle Vanya” and introduced a number of changes between the years 1896 – 1897. The final version of his play is famous worldwide. The plot of the play narrates a heartbreaking story of how the main hero, Ivan Petrovich Voynitsky or Uncle Vanya that was a rather calm and quiet man undergoes a moral “rebirth” developing a spirit of a rebellion. Uncle Vanya, the main hero of the play, can be characterized as a bitter aging man who spent his life in toil working for his brother-in-law. Chekhov depicted the character of uncle Vanya as a misanthrope who recognized the miserable nature of other characters.
Moreover, Chekhov’s play also involves a number of other important issues that are experienced by the play’s characters. These issues include the feeling of pointless life lacking meaning, missed opportunities, and the most touching feeling of blind admiration. It should be admitted that Chekhov used to create hidden meaning in his plays to make the readers think critically not only of his work but of their lives either. Therefore, in the play, Chekhov made every character individualistic. For instance, the central character in the play, Uncle Vanya, cares about patrimony and the Serebryakov’s family’s property. Throughout the play, uncle Vanya finds himself dismissed and rejected without the right for an opinion. Chekhov also pointed out the suffering of other characters who struggle to change their lives for better. The play consists of a number of personal dramas that are interconnected.
It can be stated that Chekhov included a number of opposite lines in his play such as the choice between obedience or riot, feeling of admiration and disrespect. The following lines from the play demonstrate the feeling of disappointment and understanding the pointlessness of a situation: “”I’m mad — but people who conceal their utter lack of talent, their dullness, their complete heartlessness under the guise of the professor, the purveyor of learned magic — they aren’t mad” (Uncle Vanya). Uncle Vanya is concerned about the wasted years and the thought of how his life could look like in case he used the opportun ...
Name Add name hereHIM 2214 Module 6 Medical Record Abstractin.docxgilpinleeanna
Name: Add name here
HIM 2214 Module 6: Medical Record Abstracting
Instructions: In this medical record abstracting assignment you will first need to download and the records (history & physical, surgery consultation, operative report, pathology report and discharge summary) for a patient with digestive system problems. (Recommend reading them in the order listed).
Save your answers to the following related questions in this document and submit them for this module's assignment.
1. Define the terms diverticulosis and diverticulitis.
2. What is the pathophysiology of diverticulitis?
3. What is a hiatal hernia?
4. Describe some of the signs or symptoms a person with a hiatal hernia might have.
5. What is a pulmonary embolus?
6. What was the etiology (cause) of the pulmonary embolus for this patient?
7. What is gastritis?
8. Which problem is likely a contributor to the patient’s Type II diabetes mellitus?
9. What was the purpose of the barium enema?
10. What does the abbreviation HEENT stand for?
11. What is thrombophlebitis?
12. What is a surgical resection?
13. Define anastomosis.
14. What is ferrous gluconate and what is it used to treat?
15. What condition is the drug Darvocet used to treat?
16. What are electrolytes?
17. What is exogenous obesity?
18. Where is the femoral pulse found/taken?
19. Where is the popliteal pulse found/taken?
20. What is hepatosplenomegaly?
21. Which condition(s) is/are the drug Humulin used to treat?
22. What is an adenocarcinoma?
23. Which condition(s) is/are the drug Lanoxin used to treat?
24. What is the purpose of ordering the blood test PTT?
25. What is a colon stricture?
26. What is/are the etiologies associated with colorectal cancer?
27. What is the medical term for gallstones?
28. Which condition(s) is the drug Zantac used to treat?
29. What does the pathology report indicate about the spread of the carcinoma in this patient?
30. What is the etiology of Type II diabetes mellitus?
· Academic arguments are designed to get someone to agree with the author, who may use pathos (emotion), logos (logic and facts) and ethos (authority and expertise) to persuade.
Academic arguments are not about ranting, screaming or otherwise increasing conflict, but in fact are the opposite: They attempt to help the other person understand what the author believes to be right (opinion) based on the evidence presented (authority, logic, facts).
For your topic for your final paper, what kinds of arguments can you develop for your claim (thesis, main idea)?
Health Record Face Sheet
Record Number:
005
Age:
67
Gender:
Male
Length of Stay:
3 days
Service:
Inpatient Hospital Admission
Disposition:
Home
Discharge Summary
Patient is a 67-year-old male. He saw the doctor recently with abdominal pain and constipation. A barium enema showed diverticulosis and perhaps a stricture near the sigmoid and rectal junction. He was scoped by the doctor, who saw a stricture at that point and sa ...
Name Sophocles, AntigoneMain Characters Antigone, Cre.docxgilpinleeanna
Name:
Sophocles, Antigone
Main Characters: Antigone, Creon (the King), Ismene (Antigone’s sister), the Chorus, the Guard, Haimon (Creon’s and Euridike’s son), Euridike (Creon’s wife/Haimon’s mother), Teiresias (the prophet), the messenger.
1. Aristotle writes that the tragic hero suffers from a harmartia or error. Who is the tragic hero of the play? Why do you think so?
2. Who is in the right? Antigone? Creon? Both? Neither? Why?
3. What makes this play tragic?
4. What is the role of the chorus in this production? How do they fit into the play?
5. What do you think about the way the production differentiates between divine law and human law? Which characters do you think are more closely linked to what (kind of) law?
6. Why is this art? What is the relationship between Antigone and a painting or a statue, such that we can call them both art?
...
N4455 Nursing Leadership and ManagementWeek 3 Assignment 1.docxgilpinleeanna
N4455 Nursing Leadership and Management
Week 3 Assignment 1: Financial Management Case Study v2.2
Name:
Date:
Overview: Financial Management Case Study
One of the important duties of a nurse leader is to manage personnel and personnel budgets. In this assignment, you will assume the role of a nurse manager. You will use given data to make important decisions regarding budgets and staffing.
Some nurse managers have computer spreadsheets or software applications to help them make decisions regarding budgets and staffing. You will only need simple mathematical operations* to perform the needed calculations in this assignment because the scenario has been simplified. Furthermore, some data have been provided for you that a nurse leader might need to gather or compute in a real setting. Still, you will get a glimpse of the complexity of responsibilities nurse leaders shoulder regarding financial management.
· To calculate the percent of the whole a given number represents, follow these steps:
Change the percentage to a decimal number by moving the decimal twice to the left (or dividing by 100).
Multiply the new decimal number by the whole.
Example: What is 30% of 70?
30%= .30; (.30) × 70 = 21
· To find out what percentage a number represents in relation to the whole, follow these steps:
Divide the number by the whole (usually the small number by the large number).
Change the decimal answer to percent by moving the decimal twice to the right (or multiplying by 100).
Example: What percent of 45 is 10?
10 ÷ 45 = .222; so, 10 is 22% of 45.
* You will only need addition, subtraction, multiplication, and division.
Case Study
You are the manager for 3 West, a medical/surgical unit. You have been given the following data to assist you in preparing your budget for the upcoming fiscal year.
Patient Data
ADC: 54
Budget based on 5.4 Avg. HPPD
(5.4 HPPD excludes head nurse and unit secretaries)
Staff Data
Total FTEs
37.0 Variable FTEs
1.0 Nurse Manager
2.2 Unit Secretaries
40.2 Total FTEs
Staffing Mix
RN
65%
LVN
20%
NA
15%
Average Salary Scale per Employee
(Fringe benefits are 35% of salaries)
Nurse Manager
$77,999.00 per year
Registered Nurses (RN)
$36.00 per hour
Licensed Vocational Nurses (LVN)
$24.00 per hour
Nurse Aides (NA)
$13.50 per hour
Unit Secretary (US)
$11.25 per hourRubric
Use this rubric to guide your work on this assignment.
Criteria
Target
Acceptable
Unacceptable
Question 1
Both % and FTEs column totals within ± 2 of correct answers
(13-16 Points)
Either % or FTEs column totals within ± 2 of correct answers
(5-12 points)
Neither % nor FTEs column totals within ± 2 of correct answers
(0-4 points)
Question 2
All column (except Hours and Salary) totals within ± 2 of correct answers
(17-20 Points)
At least 4 column totals within ± 2 of correct answers
(5-16 points)
Less than 4 column totals within ± 2 of correct answers
(0-4 points)
Question 3
A. Table
All ...
Name Habitable Zones – Student GuideExercisesPlease r.docxgilpinleeanna
Name:
Habitable Zones – Student Guide
Exercises
Please read through the background pages entitled Life, Circumstellar Habitable Zones, and The Galactic Habitable Zone before working on the exercises using simulations below.
Circumstellar Zones
Open the Circumstellar Zone Simulator. There are four main panels:
· The top panel simulation displays a visualization of a star and its planets looking down onto the plane of the solar system. The habitable zone is displayed for the particular star being simulated. One can click and drag either toward the star or away from it to change the scale being displayed.
· The General Settings panel provides two options for creating standards of reference in the top panel.
· The Star and Planets Setting and Properties panel allows one to display our own star system, several known star systems, or create your own star-planet combinations in the none-selected mode.
· The Timeline and Simulation Controls allows one to demonstrate the time evolution of the star system being displayed.
The simulation begins with our Sun being displayed as it was when it formed and a terrestrial planet at the position of Earth. One can change the planet’s distance from the Sun either by dragging it or using the planet distance slider.
Note that the appearance of the planet changes depending upon its location. It appears quite earth-like when inside the circumstellar habitable zone (hereafter CHZ). However, when it is dragged inside of the CHZ it becomes “desert-like” while outside it appears “frozen”.
Question 1: Drag the planet to the inner boundary of the CHZ and note this distance from the Sun. Then drag it to the outer boundary and note this value. Lastly, take the difference of these two figures to calculate the “width” of the sun’s primordial CHZ.
CHZ Inner Boundary
CHZ Outer Boundary
Width of CHZ
NAAP – Habitable Zones 1/7
Question 2: Let’s explore the width of the CHZ for other stars. Complete the table below for stars with a variety of masses.
Star Mass (M )
Star Luminosity (L )
CHZ Inner Boundary (AU)
CHZ Outer Boundary (AU)
Width of CHZ (AU)
0.3
0.7
1.0
2.0
4.0
8.0
15.0
Question 3: Using the table above, what general conclusion can be made regarding the location of the CHZ for different types of stars?
Question 4: Using the table above, what general conclusion can be made regarding the width of the CHZ for different types of stars?
Exploring Other Systems
Begin by selecting the system 51 Pegasi. This was the first planet discovered around a star using the radial velocity technique. This technique detects systematic shifts in the wavelengths of absorption lines in the star’s spectra over time due to the motion of the star around the star-planet center of mass. The planet orbiting 51 Pegasi has a mass of at least half Jupiter’s mass.
Question 5: Zoom out so that you can compare this planet to those in our solar system (you can click-hold-drag to change t ...
Name Class Date SKILL ACTIVITY Giving an Eff.docxgilpinleeanna
Name Class Date
SKILL ACTIVITY
Giving an Effective Presentation
Directions: Read the information about oral presentations. Then
complete an outline for your own presentation.
One kind of oral presentation is a speech in which you explain
a position, or opinion, about an issue. After your speech, the
audience asks questions and you answer them. Preparing is the
first step. Use the following list as a guide to prepare.
• Decide what opinion you will take—for or against—and why.
• Write a short opening statement that gives your opinion.
• Gather facts and examples that support your opinion.
• Write a short conclusion that restates your opinion.
• Brainstorm a list of questions that your audience might ask.
Write down answers to the questions.
• Practice your presentation. Keep track of how long your
speech takes.
When you make the presentation, follow these steps:
• Begin with your opening statement.
• Give facts and examples that support your opinion.
• Conclude by stating your opinion again in different words.
• Answer questions from the audience. Listen carefully to make
sure you understand each question.
• While you are speaking, remember to look at your audience.
• Speak loudly and clearly so they can hear you.
Directions: Prepare and give a presentation on the following
topic: Is the increase in temporary employment a good thing for
American workers? Copy the following outline onto your own
paper to begin organizing your ideas.
I. Your opening statement:
II. Facts and examples that support your opinion:
1–5.
III. Your conclusion:
IV. Questions the audience may ask:
1–5.
V. Answers to these questions:
1–5.
BODY%RITUAL%AMONG%THE%NACIREMA%%
Horace%Miner%
%
From%Horace%Miner,%"Body%Ritual%among%the%Nacirema."%Reproduced%by%permission%of%the%
American%Anthropological%Association%from%The%American%Anthropologist,%vol.%58%(1956),%pp.%
503S507.%
%
Most%cultures%exhibit%a%particular%configuration%or%style.%A%single%value%or%pattern%of%perceiving%
the%world%often%leaves%its%stamp%on%several%institutions%in%the%society.%Examples%are%"machismo"%
in%Spanish>influenced%cultures,%"face"%in%Japanese%culture,%and%"pollution%by%females"%in%some%
highland%New%Guinea%cultures.%Here%Horace%Miner%demonstrates%that%"attitudes%about%the%
body"%have%a%pervasive%influence%on%many%institutions%in%Nacireman%society.%
The%anthropologist%has%become%so%familiar%with%the%diversity%of%ways%in%which%different%peoples%
behave%in%similar%situations%that%he%is%not%apt%to%be%surprised%by%even%the%most%exotic%customs.%
In%fact,%if%all%of%the%logically%possible%combinations%of%behavior%have%not%been%found%somewhere%
in%the%world,%he%is%apt%to%suspect%that%they%must%be%present%in%some%yet%undescribed%tribe.%%This%
point%has,%in%fact,%been%expressed%with%respect%to%clan%organization%by%Murdock.%In%this%light,%
the%magical%beliefs%and%practices%of%the%Nacirema%present%such%unusual%aspect ...
Name Speech Title I. Intro A) Atten.docxgilpinleeanna
Name:
Speech Title
I. Intro:
A) Attention getter --
B) Purpose Statement --
C) Thesis --
II. BODY
A) Main Point Number 1:
a)
b)
c)
transition --
B) Main Point Number 2:
a)
b)
c)
transition --
C) Main Point Number 3:
a)
b)
c)
transition –
III. CONCLUSION:
A) Summary statement --
B) Memorable conclusion --
References
List all references on a separate page with the word “References” centered at the top.
Name: Suepin Nguyen
Hygiene Saves Lives
I. Intro: To give an informational speech about Ignaz Philipp Semmelweis
A) Attention getter – On each square centimeter of your skin, there are about 1,500
bacteria. That’s a lot of germs. According to a study conducted by Michigan State
University researchers, 95% of people do not properly wash their hands long enough to
kill the infection causing germs and bacteria (Jaslow, “95 Percent of People Wash Their
Hands Improperly: Are You One of Them?”).
B) Purpose Statement - That’s gross. While I can’t force you to wash your hands, perhaps
today I can help you realize just how much history and evidence is behind this crucial
bathroom ritual.
C) Thesis – Today, I will inform you all about Ignaz Philipp Semmelweis by discussing first
about his practice and studies, second about his scientific methods that saved a lot of
lives, and third about the germ theory we all take for granted.
II. BODY:
A) Main Point Number 1: To begin, I want to introduce Ignaz Philipp Semmelweis.
a) Ignaz Semmelweis became a physician and earned his doctorate degree in medicine
in 1844. This time period was known as the start of the golden age of the physician
scientist” (NPR.org). This means that doctors were expected to have scientific
training. Doctors were more interested in numbers and collecting data (Justin Lessler,
an assistant professor at Johns Hopkins School of Public Health).
b) In 1846, Dr. Semmelweis showed up for his new job in the maternity clinic at the
General Hospital in Vienna. Due to the time period, Dr. Semmelweis thought like a
physician scientist and wanted to figure out why so many women in maternity wards
were dying from childbed fever (Davis, “The Doctor Who Championed
Hand-Washing and Briefly Saved Lives”).
c) So what did he do? He collected data of his own. He studied two maternity wards in
the hospital. One was staffed by all male doctors and medical students, and the other
by female midwives. He tallied up the number of deaths in each ward and found that
women in the clinic staffed by doctors and medical students died at a rate 5 times ...
n engl j med 352;16www.nejm.org april 21, .docxgilpinleeanna
The document discusses the case of Terri Schiavo, who was in a persistent vegetative state for 15 years. It summarizes the key facts of her medical condition and diagnosis, the disagreement between her husband and parents about continuing life-sustaining treatment, and the multiple legal appeals involved in the case. It concludes that while both sides wanted what was right for Terri, the central issue is determining what the patient herself would have wanted, which the courts found clear evidence for in Terri's case based on prior statements to her husband.
Name:
Class:
Date:
HUMR 211 Spring 2018 - Midterm
Copyright Cengage Learning. Powered by Cognero. Page 1
Indicate the answer choice that best completes the statement or answers the question.
1. Each of the following is considered the business of social welfare except:
a. telling people how to live their lives.
b. ending all types of discrimination and oppression.
c. providing child-care services for parents who work outside the home.
d. rehabilitating people who are addicted to alcohol or drugs.
2. Which of the following statements is consistent with the residual view of social welfare?
a. Recipients are viewed as being entitled to social services and financial help.
b. Social services and financial help should be provided to an individual on a short-term basis, primarily during
emergencies.
c. It is associated with the belief that an individual’s difficulties are due to causes largely beyond his or her
control.
d. There is no stigma attached to receiving funds or services. In this view, when difficulties arise, causes are
sought in the society, and efforts are focused on improving the social institutions within which the individual
functions.
3. Which of the following is consistent with an institutional view of social welfare?
a. Social services and financial aid should be provided only when other measures or efforts have been exhausted.
b. Causes for client’s difficulties are sought in the society.
c. Clients are to blame for their predicaments because of personal inadequacies.
d. Recipients are required to perform certain low-grade work assignments to receive financial aid.
4. The Elizabethan Poor Law of 1601 established three categories of relief recipients:
a. the insane, the poor, and the disabled.
b. the insane, dependent children, and the poor.
c. the able-bodied poor, the impotent poor, and dependent children.
d. the disabled, wives of prisoners, and the poor.
5. Before 1930 social services and financial assistance for people in need were provided primarily by _____.
a. churches and voluntary organizations
b. federal and state institutions
c. richer European countries
d. the military
6. President Clinton and the Republican-controlled Congress abolished Aid to Families with Dependent Children (AFDC)
in 1996 and replaced it with:
a. Welfare Services for Single Mothers.
b. Temporary Assistance to Needy Families.
c. Conditional Aid to Single Parents.
d. Assistance for Poor Families.
Indicate whether the statement is true or false.
Name:
Class:
Date:
HUMR 211 Spring 2018 - Midterm
Copyright Cengage Learning. Powered by Cognero. Page 2
7. One of the businesses of social welfare is to provide adequate housing for the homeless.
a. True
b. False
8. In the past, social welfare has been more of a pure sci ...
NAME ----------------------------------- CLASS -------------- .docxgilpinleeanna
The document discusses foreign companies establishing manufacturing operations in the United States. It notes that while some US jobs have moved overseas, many foreign companies are also creating new jobs in the US for reasons like proximity to consumers, business incentives from local communities, and generally better business conditions. The article provides examples of Mexican, Japanese, and European companies that have expanded manufacturing in the US and employed thousands of American workers.
Name Understanding by Design (UbD) TemplateStage 1—Desir.docxgilpinleeanna
This document summarizes a proposed change by a Little League commission to eliminate scoring in games. The commission believes this will reduce stress in children, but the summary argues that:
1) There is no evidence scoring causes stress, and children face stress from many sources unrelated to baseball.
2) Removing scoring upends decades of tradition and takes away important lessons about effort and reward for children.
3) Parents will likely oppose the change as it diminishes their experiences supporting and bonding with their children over the game.
Name MUS108 Music Cultures of the World .docxgilpinleeanna
Name MUS108 Music Cultures of the World Points /40
Winter 2018 Exam 2
(Take Home, open notes – NOT open book)
Matching – (1 point each, 8 points total)
Match each term with one of the following cultures by writing the corresponding letter in the blank space:
A. India
B. Bali
C. Ireland
1. _______sitar
2._______kilitan telu
3._______kecak
4._______gamelan
5._______Sean-nós
6._______beleganjur
7._______alap
8._______céilí
9. Describe Irish music. Please include information from each of the 3 different “eras” discussed in the book. (4 points)
10. Describe a raga in detail, with much attention paid to form, instruments, and development/barhat. (4 points)
11. What effect did the potato famine have on the culture and music of Ireland? (6 points)
12. What is ombak? Please explain it in detail, including how it is achieved. (4 points)
13. What is the difference between ceili and session? (2 points)
5. Listening Exercise – 12 points ( 4 points each) Sound Files are on Moodle!!!
Listen to the sound clips. See if you can guess what culture/tradition they come from. You may even be able to guess the type/form of music. Please write down your thought process. What are the clues? Why might it be from one particular culture? Listen to instruments, form, texture. The right answer is not the goal. What I need to see is your reasoning. You could get full credit even if you guess the wrong culture, provided your reasoning is sound. Complete sentences are not needed; lists are fine.
Clip 1.
Clip 2.
Clip 3.
...
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
Physiology and chemistry of skin and pigmentation, hairs, scalp, lips and nail, Cleansing cream, Lotions, Face powders, Face packs, Lipsticks, Bath products, soaps and baby product,
Preparation and standardization of the following : Tonic, Bleaches, Dentifrices and Mouth washes & Tooth Pastes, Cosmetics for Nails.
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
How to Fix the Import Error in the Odoo 17Celine George
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
How to Add Chatter in the odoo 17 ERP ModuleCeline George
In Odoo, the chatter is like a chat tool that helps you work together on records. You can leave notes and track things, making it easier to talk with your team and partners. Inside chatter, all communication history, activity, and changes will be displayed.
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
MULTIPLE CHOICE13.All of the following are true regarding.docx
1. MULTIPLE CHOICE
13.All of the following are true regarding tax implicatons of
cash balance plans, except
a. employer contributions to the plan are deductible when made
b. taxation of the employee on employer contributions is
deferred
c. the plan is not subject to minimum funding rules of the
Internal Revenue Code
d. certain employers who adopt a cash balance plan may be
eligible for a business tax credit up to $500
e. employees may make voluntary contributions to a “deemed
IRA” established under the plan
14.Which of the following is (are) true regarding elective
deferrals in a Section 401(k)?
a.elective deferrals are not subject to Social Security and
Federal Unemployment payroll taxes
b.elective deferrals are always made on an after-tax basis
c.if the company elects to have a safe harbor plan, elective
deferrals must meet the actual deferral percentage test
d.account funds can be withdrawn without a premature
distribution penalty if the employee becomes disabled or dies
e.since employees elect the amount of funds to defer,
nondiscrimination tests do not apply to elective deferrals
15.Which of the following types of employer plans are exempt
from most or all ERISA provisions?
a. plans of state, federal, or local governments or governmental
organizations
b. plans of churches, synagogues, or related organizations
2. c. plans maintained solely to comply with workers’
compensation, unemployment compensation, or disability
insurance laws
d.all of the above
e. none of the above because no employer plans are exempt
from ERISA provisions
16.Irrevocable Life Insurance Trusts (ILIT) are primarily
designed to ensure that the death benefit is excludable from the
insured’s federal gross estate.
a. true
b. false
17. All of the following approaches are commonly used to
increase the security of benefits for an employee under a
nonqualified deferred compensation plan, except
a.employer’s general assets
b.reserve account maintained by employer
c.third-party guarantees
d.corporate-owned life insurance
e.employer reserve account with employee investment direction
18. Paul owns the following property:
a. Boat (fee simple)
b. Condominium on the beach (tenancy in common with his
brother and sister)
c. House and two cars with his wife, Karen (tenancy by the
entirety)
d. Checking account with his son, William (POD)
e. Karate business (JTWROS with his partner, Mike)
Which item(s) will go through probate, if any?
19. Two brothers have consulted you about the purchase of a
3. lakefront cottage. The brothers plan to use the cottage on a
seasonal basis. They are unsure of how they should title the
property. Which of the following items of information do you
need to obtain before making a recommendation?
1. The purchase price of the cottage
1. How much each brother plans to contribute toward the
purchase of the cottage
1. Whether the brothers want their interest in the cottage to pass
under their wills when they die
1. 1 and 2
1. 3 only
1. 1, 2, and 3
1. 2 and 3
20. Are all of the items listed below reasons why having a will
is important? (True or False)
a. The state directs how the decedent’s property is transferred
b. A spouse’s share of the decedent’s estate may be equal to a
child’s
c. Children may be treated equally although not equitably
d. May require the appointment of an administrator who will
usually have to furnish a surety bond, thereby raising the costs
of administration
e. The administrator of the estate is determined by the court
21.Annual additions to an age-weighted plan include
a.employer contributions to participants’ accounts
b.employee contributions to own account
c.forfeitures from other accounts
d.only a and b
e.all of the above
4. 22.Which plan has benefit levels that are guaranteed by both the
employer and the Pension Benefit Guaranty Corporation
(PBGC)?
a.money purchase plan
b.target benefit plan
c.cross tested plan
d.defined benefit plan
e.tax-deferred annuity
23.Advantages of defined benefit plans include all of the
following, except
a. defined benefit plans are easy to design and easy to explain to
employees
b. employees obtain a tax-deferred retirement savings medium
c. retirement benefits at adequate levels can be provided for all
employees regardless of age
d. benefit levels are guaranteed both by the employer and, for
some plans, by the PBGC
e. for an older highly compensated employee, a defined benefit
plan will allow the maximum amount of tax-deferred retirement
saving
24.Which of the following is (are) true regarding the tax
implications of having a money purchase plan?
a.employer contributions and plan earnings are tax-deferred for
the employee
b.employers beginning a new plan are eligible for a $2,500
business tax credit in the first year to help with startup costs
c.the employer tax deduction is limited to 25% of total payroll
of the employees covered under the plan
d.only a and b
e.only a and c
5. 25.All of the following are true regarding money purchase
plans, except
a. most money purchase plan benefit formulas use a factor
related to the employee’s service that favors owners and key
employees
b. nondiscrimination regulations provide a safe harbor for
money purchase plans
c. a plan benefit formula can be integrated with Social Security
d. forfeitures, unvested amounts left behind by employees in
their plans, can be used to reduce future employer contributions
e. money purchase plan funds are generally invested in a pooled
account managed by the employer or a fund manager selected by
the employer
26.A tax-free rollover of a Roth IRA can be made to
a.another Roth IRA
b.a traditional IRA
c.a tax-deferred annuity
d.a and b
6.a and c
27.Ways that a Roth IRA differs from a traditional IRA include:
a.initial investment and earnings can be withdrawn tax-free
b.Roth IRA contributions can be made past age 59½
c.Roth IRAs are never subject to minimum distribution rules
d.a and b
e.a and c
28.Directors of Xenon Corporation are considering changing
from a traditional defined benefit plan to another type of plan.
They have asked you to explain the advantages and
6. disadvantages of such a change. You explain that if Xenon
Corp. converts to
a.a defined contribution plan, most or all plan assets would be
credited immediately to vested employees
b.a cash balance plan, Xenon Corp. must increase the level of
contribution to older employees
c.a cash balance plan, Xenon Corp. would no longer need
actuarial services
d.only a and b
e.only a and c
29.Maxton Manufacturing, Inc., uses prior year testing to
monitor discrimination in its Section 401(k) plan. Last year,
the actual deferral percentage (ADP) for all nonhighly
compensated employees at Maxton was 4%. This year, the ADP
for highly compensated employees at Maxton can be as high as
a.2%
b.4%
c.5%
d.6%
e.8%
30.The retirement plan for Bethel Shalom synagogue must
adhere to ERISA reporting and disclosure rules.
a.true
b.false
31.Harper Engineering, Inc., offers several benefits to
employees. Which of its benefits would be exempt from the
ERISA reporting and disclosure requirements?
a.Harper pays for life insurance to provide for employee
dependents if the employee dies
b.Harper gives each employee a small gift worth less than $5 on
St. Patrick’s Day
7. c.Harper has a scholarship program that pays for employee
tuition for industry-relevant continuing education, based on the
employee passing the course, out of the employer’s general
assets
d.b and c
e.a and c
32.Sentenal Corp., a restaurant supply company, is a closely
held business. Tom Brady, founder and owner of the business is
59. Jeff Alcorn, age 53, is a key employee. The business
employs 10 other rank-and-file employees earning an average of
$30,000 per year. Both Tom and Jeff would like to contribute
between $30,000 and $40,000 per year to a qualified retirement
account. The advantages of using a profit sharing, age-weighted
plan at Sentenal rather than a defined benefit plan include:
a.the age-weighted plan is simpler to install
b.the age-weighted plan is less expensive to administer
c.the age-weighted plan allows more flexibility in plan
contributions
d.all of the above
e.only a and b
33.The law firm of Willie, Cheatum, and Howe is structured as
a professional corporation that has three key employees between
ages 39 and 43, two law clerks in their late 20s, and two
secretaries, both age 31. The three key employees earn $500,000
per year. The law clerks are paid $30,000 and the secretaries
are paid $15,000 annually. Turnover for both the law clerks and
secretaries has been rather high, with at least one law clerk and
one secretary leaving about every 6 months for the past year.
Characteristics of the firm that would make a cross-tested plan a
less than optimal solution for the firm include
a.the plan would have to be reconsidered at each new hire
b.the plan would provide relatively few advantages given the
8. age of the highly compensated group
c.having more than one highly compensated employee makes
coverage tests related to the plan more difficult to apply
d.all of the above
e.none of the above
34.Shannon McDougal will retire December 31 of this year.
Shannon has worked for Shamrock Construction for 30 years.
During his last 5 years, he earned $40,000, $47,000, $44,000,
$46,000, and $48,000. Shamrock’s retirement plan uses a unit
credit formula that awards employees 1.5% for each year of
service using a financial average of the last 3 years. Shannon’s
annual benefit will be:
a.$19,500
b.$20,250
c.$20,700
d.$21,150
e.$21,600
35.April Showers, age 30, opened the Unique Boutique 5 years
ago. April has five employees ranging in age from 25 to 42.
Earnings have fluctuated. Profits have been made only in the
last two years. April should
a.not have a defined benefit plan because it is designed for
older business owners
b.have a defined benefit plan because it will maximize April’s
tax deduction
c.not have a defined benefit plan because there are a large
number of years until the owner or employees retire
d.have a defined benefit plan because the owner can get $1,500
tax credit for establishing a new retirement plan
e.not establish a defined benefit plan because it is not likely
April can meet the annual funding requirements
9. 36.Mandy Thomas, age 47, is the owner of The Golf Pro Shop.
Mandy wants to retire at age 55. The company adopted a
defined benefit plan 2 years ago, 3 years after the business
opened. Mandy wants to increase the amount that she
contributes to her own retirement. Mandy can
a.increase the amount without limit
b.increase the amount within limits set by the Internal Revenue
Code
c.increase the amount, but must also contribute to all other
company employee accounts by the same proportion
d.increase the amount, but maximum benefit will be cut in half
because the plan is less than 10 years old
e.she cannot increase her contribution
37.The owner of Whitney Corporation, Inc., earned $250,000 in
2013. In the same year, three highly compensated employees
earned $100,000 each. The remaining 30 line workers earn
about $20,000 each, for a total payroll of $600,000 for this
group of workers. Whitney Corporation made the maximum
allowable contribution to each employee’s money purchase plan
in 2013. In 2013, what was the total amount that Whitney
Corporation contributed to their money purchase plan?
a.$51,000
b.$150,000
c.$225,000
d.$276,000
e.$318,000
38.Orville Winbacher died last year at age 58, leaving $500,000
accumulated in a Roth IRA. Which of the following is (are)
true?
a.monies in the Roth IRA must be distributed within a year of
10. the Orville’s death either to his estate or to a beneficiary
b.distribution from the account can be made over the life of a
designated beneficiary if begun within a year of Orville’s death
c.initial distribution of Orville’s Roth IRA funds to a
beneficiary are tax-free, but subsequent investment returns on
amounts distributed are taxable
d.a and b
e.b and c
39.George Flint was transferred to Chicago three years ago.
When he left Detroit, he sold his home and put some of the
money in a new Roth IRA. He and his wife, Wilma, have been
renting a home for the past 3 years. Recently, the homeowner
decided to sell. George is interested in buying the home. George
can make a penalty-free withdrawal from his Roth IRA to help
complete the purchase.
a.true
b.false
40. Brothers Tim and Jim Shanton have asked you, their
financial advisor, to settle a friendly quarrel between them. Tim
argues that a Roth IRA and a traditional IRA are actuarially
equivalent if $4,000 is available for investing on a before-tax
basis, contributions to the traditional IRA are deductible, tax
rates are expected to stay the same, and both have the same
interest rates. So, it makes no difference which vehicle one uses
to save for retirement. Jim insists that a Roth IRA is the better
investment. You tell them
a.Tim is wrong; the tax deduction available for a traditional
IRA allows more money to work for the contributor
b.Jim is wrong; at least for some low-income individuals, the
traditional IRA is a better investment because of its relatively
lower tax rates
11. c.Tim is right; the two investments are equivalent in every
respect when considered at the end of an investment horizon at
least 10-years long
d.Jim is right; the ability to make tax-free withdrawals from a
Roth IRA gives a greater return even when contributions and
interest rates are equivalent over time
e.both are right; the two investments are actuarially equivalent,
but absence of a minimum distribution date and more liberal
penalty-free withdrawal options may make the Roth IRA more
attractive
41. Which of the following statis is (are) NOT correct?
a.A durable power of attorney for health care is always a direct
substitue for a living will.
b.A living will only covers a narrow range of situations.
c.A living will must generally meet the requirements of a
formally drafted state statue.
d. Many well-intentioned living wills have failed because of
vagueness and/ or ambiguities.
42. A __________ is a legal request for how one’s estate should
be distributed upon death
a. Letter of last insturction
b. Will
c. Asset distribution
d. None of the above
43. The person transferring asssets to antoher person in a trust
is called the
a. Trustee
b. Grantor
c. Executor
d. None of the above
44. A ______________ is a legal documemnt created by
12. indiviudals to specify their preferences if they become mentally
or physically disabled
a. Power of attorney
b. Living trust
c. Codicil
d. Living will
45. A _____________ trust, the grantor is no longer the owner
of the assets in the trust disabled
a. Living
b. Revocable living
c. Irrovocable living
d. None of the above
46. Which of the following is not true regarding estate taxes?
a. They are dependent on the value of an estate
b. Any funds that are provided as a result of a life insurance
policy are counted as part of the estate for tax purposes
c. All the assets in an estate can be distributed tax-free to
children or others
d. All of the above are true
47. Which of the following situaitons would NOT constitute a
transfer that comes within the gift tax statues?
a. Robin creates a trust under the terms of which her daughter is
to get income for life and her granddaughter the remainder at
the daughter’s death.
b. Robbie purchases real propety and has the title conveyed to
himslef an to his brother as joint tenants.
c. Randal creates an irrovocable trust giving inocme for life to
his wife and providing that at her death the corpus is to be
distributed to his son.
d. Ray purchases a U.S. savings bond made payable to himself
and his wife, Raquel. Raquel cashes the bond to be used for her
13. own benefit.
e. Rose creates a joint bank account for herself and her daugher.
There have been no withdrawls from the account.
48. A living trust is one in which the grantor creates an inter
vivos trust that is funded with part of all of the grantor’s
property.
a. True
b. False
49. Which of the following transfers qualify for the unlimited
marital deduction?
a. Outright bequest to resident alien spouse
b. Property passing to citizen spouse in QTIP
c. Income beneficiary of CRT is a nonresident alien spouse
(trust is not a QDOT)
d. Outright bequest to resident spouse who, prior to the
decedent’s death, was a noncitizen bu who after the decedent’s
death and before the estate return was filed, became a U.S.
citizen.
e. b and d
50. The generation-skipping transfer tax (GSTT) is in addition
to the unified gift and estate tax and is designed to tax large
transfers tht skip a generation (i.e. from grandparent to
grandchile). The purpose of the tax is to collect potentially lost
tax dollars from the skipped generation.
a. True
b. False
4
Running head: JOB ANALYSIS1
JOB ANALYSIS2
14. Job evaluation is an objective and systematic process that
organizations uses to compare and determine worth or relative
values of each job within the organization. The job evaluation
method I would use is the point rating job evaluation. This
method would help me to break down the task based on
different identifiable factors such as knowledge, skills, training,
responsibility, hazards among other factors. I would allocate
points after that to each of these factors. I would then give
weights to these factors by their relevance to performing the
job. I would then sum up the points that I allocated to various
factors of the job. I would compare the total points of the claim
supervisor job with other jobs in Epic Health
Solution
s and place them in similar pay grades. The total points give the
index of worth or relative significance of jobs that are rated.
Job evaluation follows a certain procedure. First, I would
identify the job I will evaluate to make sure that all levels of
professional responsibility are covered by the chosen method. I
would then decide which factors I would use to assess the job.
These factors must be generalized to make the process simpler.
I would then define these factors clearly. The next step would
be determining the relative degree of the factors and assign
point values to different degrees based on some arithmetic
progression. The last step would be assigning a money value to
these points (Munson, 2010).
15. When determining what the organization will pay employees for
wages and salaries, it is crucial to comprehend the economic
conditions of their region, the legislative requirements put in
place and volume of potential employees. The first thing I
would consider when determining what to pay is the placement
of the role that can be determined by job evaluation or
classification organizationally. The second thing to consider is
relevant experience and skill the candidate or applicant possess
that may impact this placement in salary range upon hire. It is
essential to make sure a fair approach is taken and is guided by
compensation philosophy and utilized consistently (Bohlander,
2013).
I would recommend $80000 as the salary and benefits for the
claims supervisor on an annual basis. This sum factors all the
experience and qualifications plus the benefits accrued to that
position of the claims supervisor. I would also recommend
bonus and incentives packages for the position of the claims
supervisor. The programs for bonus and incentives motivates
the employee towards achieving desired business outcome hence
making them be self-driven and work hard resulting in the
success of the organization (Munson, 2010).
The claims supervisor job is eligible to join a union. The job
position has greater access to benefits. Most trade and labor
unions demand their members be provided with medical
facilities and other significant benefits. The job position is also
16. entitled to better wages. The labor unions would enable the
claims supervisor to negotiate for the addition of wages. Some
other employees in labor unions would also make the claims
supervisor interested and eligible to join a labor union. Labor
unions would enable the employees to negotiate for health
benefits, better working conditions and payments. Job security
is another factor. Enrolling in a labor union would make the
claims supervisor have job security because the employer has
not the mandate of terminating the employee based on some
discrimination issues such as religion, race, and age among
other issues (Rob, 2012).
References
Bohlander, G. (2013). Human Resource Management. New
York: Springer.
Munson, J. C. (2010). Job evaluation and analysis. New York:
Mc-Graw Hills.
Rob, P. (2012). Job evaluation. New York: Pearson.
Running head: PROCESSES1
17. PROCESSES 4
Source qualified applicants
After the job requirements and the selection criteria for the new
position have been determined, the employers are faced with the
decision of where to get the applicants necessary for filling the
position. Most of the vacancies in organizations are filled either
externally or internally depending on nature of the job position,
organizational policies, availability of qualified candidates and
the recruiting costs (Willard & White, 2013). Some of the
sources of qualified applicants are:
The first source is promoting the current employees within the
organization. This helps in keeping the employees morale high,
and job specifications are most important here. The other source
is the employees’ referrals. This involves employees of an
organization publicizing by the word of mouth. The third source
is the unsolicited applications. This is where candidates apply
for a job by sending their details (Willard & White, 2013).
Diversity importance within an organization
Diversity is crucial in an organization. A company committed to
a diverse workforce aims at harnessing a pool of employees
with the unique qualities and the taking the differences in them
as potential for growth and not for opportunities for conflict.
Organizations with diverse employees have some benefits. The
employees have different experiences and background which
18. bring together a variety of perspectives and evoking alternative
solutions or approaches during discussions. Diversity also
enhances unity and ensuring the growth of employees. When
selecting a candidate, I would consider qualities like problem-
solving ability, effective communication, critical thinking,
experiences, and team building ability, ability to work with
others and so on (Jackson, 2010).
Recruitment process
Recruitment process involves the following. One, recruitment
planning, it involves drafting a comprehensive job description
for the vacant position, by outlining minor and major
responsibilities, grade and the level of pay, also whether
permanent or temporary and mentioning of special conditions.
Secondly, strategy development, the issues considered here are
the type of recruitment methods to use, whether to prepare
required candidates themselves or to hire from outside,
geographical area to be considered for looking for the
candidates, what sequence activities to be followed when
recruiting the candidates and which source of recruitment to be
exercised. Thirdly, searching, involves attracting the job
seekers to an organization. They are two sources i.e. internal
and external sources which should be considered. The fourth,
screening, is starting point of the selection process and an
integral part of recruitment. The reason is, selections begins
immediately after application have been screened and
19. shortlisting. Applications re-screened against skills, interest,
abilities, knowledge and the experience stated in the job
specification. The unqualified are eliminated in the selection
process. Techniques used are testing, interviewing and
preliminary application. Finally, evaluation and control, the
cost involved in the recruitment process is evaluated, and
control is hence imperative. The cost incurred in the hiring
process are; administrative expense, recruiting unsuitable
candidates cost, preparation of analysis job costs, outsourcing
costs and salary costs (Payne & Wood, 2015).
Interview process
Interviewing the candidates for the position in the organization
is the final step in hiring process. To get the right person to
occupy the position in the company, interviewing s critical.
Determine the need to hire the new employee, conduct a
thorough job analysis, the job description and job specification
are supposed to write for the position based on job analysis.
Determine salary for the post based on the internal and the
external equity, decide on how and where to find the applicants,
collect and review the applications and the resumes and finally
select a most qualified candidate for further consideration. For
the most qualified candidates, interview based on the job
descriptions and the job specification and make sure to check
the references. Finally, hire the best person for the occupation
post (Research., 2009).
20. Final selection
During the final selection, the following factors and activities
are imperative. It is important to take time since hiring in haste
may lead to disastrous or significance mistakes. Should consider
cultural fitness, with the personal qualities and skills that will
balance them that are being to and the overall organization.
Identity the unique skills by asking which unique skills the
candidate should bring to the organization should possess the
ability to adapt to the various environment. Should also hold the
final interview round for the outside opinions, this will give
time for department team members or managers sit in. Look for
little things like if the candidate arrived in the interview in the
formal attire, dress code, lateness, remember their attention
details is the excellent indication of what they will make a
valuable employee. Finally, pick a passionate candidate about
the profession and particular positions within the organization
(Resources, 2011).
References
Jackson, S. E. (2010). Diversity in the workplace. New York:
Guilford Press,
Payne, T., & Wood, R. (2015). Competency-based recruitment
21. and selection. Chichester: Wiley.
Research., A. C. (2009). Practice now! : how to prepare for the
recruitment and selection tests. Camberwell: Australian Council
for Educational Research.
Resources, T. D. (2011). Selection process. Austin: Texas Dept.
of Human Resources, Volunteer Services.
Willard, A. F., & White, C. (2013). Managing the recruitment
process. New York: Law & Business, Inc.
Training Plan Template
Student Name:
_________________________________________
Date: ________________________________________________
Training Plan Template
Introduction
The training plan will outline the individual in-charge for
22. delivering the training, and where and when the trainee is
required to go in order to obtain structured component of
training. The training plan will also identify the work to be
performed for training to be complete. In Epic Health