CBP Cheat Sheet 2026

The 30 highest-yield CBP facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. Under the SECURE Act, what change was made to the required minimum distribution starting age? → Raised from 72 to 73 under SECURE 2.0
2. Which type of benefit provides income replacement when an employee cannot work due to a non-occupational illness or injury for longer than 6 months? → Long-term disability (LTD)
3. A benefits manager is creating materials to explain a Health Savings Account (HSA). What concept is MOST critical to communicate to employees? → That HSA contributions belong to the employee and roll over year to year
4. What is the minimum employer size covered by the federal FMLA? → 50 employees
5. Which federal law protects employees called to military duty by requiring employers to hold their jobs and restore their benefits upon return? → USERRA
6. What is the IRS limit category for HSA contributions called when both employee and employer contributions are counted together? → Annual contribution limit
7. An HRA (Health Reimbursement Arrangement) is funded exclusively by: → Employer contributions only
8. Which federal law provides eligible employees up to 26 weeks of leave to care for a covered servicemember with a serious injury or illness? → FMLA Military Caregiver Leave
9. Which law requires employers with 100 or more employees to provide 60 days advance notice before a plant closing or mass layoff? → WARN Act
10. What is the primary purpose of a job evaluation system in compensation management? → To establish the relative internal worth of jobs as a basis for pay structure
11. Which non-discrimination test ensures that 401(k) employee deferral contributions do not disproportionately favor highly compensated employees? → ADP test
12. What does a compa-ratio measure in compensation analysis? → An employee's actual salary divided by the midpoint of the pay range
13. Under ERISA, the Summary Plan Description (SPD) must be written so that it is understandable to the: → Average plan participant
14. Which IRS form must most private-sector employee benefit plans file annually to report plan information? → Form 5500
15. What is a Restricted Stock Unit (RSU) in executive compensation? → A promise to deliver company shares upon satisfaction of vesting conditions
16. Pay equity analysis helps employers identify and address what type of compensation problem? → Unjustified pay disparities based on gender, race, or other protected characteristics
17. Under ERISA, what is the fiduciary standard required of plan administrators? → Prudent expert standard acting solely in participant interests
18. Which leave type specifically covers the death of a family member and is typically provided as a separate, paid leave benefit? → Bereavement leave
19. Which benefit allows employees to use accrued paid time off to care for ill family members, not just themselves? → Kin care / family sick leave
20. An employer wants to measure employee comprehension of benefits, not just awareness. Which method is MOST effective? → Administering a short quiz or knowledge check after benefits education sessions
21. What is a 'safe harbor' 401(k) plan design intended to accomplish? → Automatically satisfy ADP/ACP non-discrimination tests
22. Under the ACA, what is the minimum value threshold for employer-sponsored health plans? → 60%
23. Which benefits administration model involves an employer contracting with an outside firm to manage all or most HR and benefits functions? → Business process outsourcing (BPO)
24. Which pay element is designed to reward group or organizational performance, such as a year-end pool distributed to eligible employees? → Profit sharing
25. Which federal law mandates that employers provide nursing mothers with reasonable break time and a private space to express breast milk? → PUMP for Nursing Mothers Act
26. What is a 'benefit communication strategy' primarily designed to accomplish? → Ensure employees understand, appreciate, and effectively use their benefits
27. Which cost-sharing feature requires the insured to pay a fixed percentage of covered medical costs after meeting the deductible? → Coinsurance
28. Under the Equal Pay Act, fringe benefits provided to employees must be: → Equal in value for men and women doing substantially equal work
29. Which communication principle is MOST important when designing benefits materials for a diverse workforce with varying literacy levels? → Apply plain language principles and offer materials at multiple reading levels
30. Under the ACA's Summary of Benefits and Coverage (SBC) requirements, employers must provide the SBC to employees no later than: → 30 days before the start of the plan year or enrollment period, or upon application