Leave and Work-Life Benefits Flashcards
6 cards from real CBP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 Leave and Work-Life Benefits flashcards as text
Which work-life benefit helps employees manage childcare costs through a pre-tax salary reduction of up to $5,000 per year?
Answer: Dependent Care FSA
A Dependent Care FSA (DCFSA) allows employees to use up to $5,000 per year in pre-tax dollars to pay for eligible dependent care expenses, including childcare and elder care.
Under the Tax Cuts and Jobs Act, employer-paid qualified adoption assistance benefits are excluded from employee income up to what annual amount (2024)?
Answer: $16,810
For 2024, the income exclusion for employer-provided qualified adoption assistance is $16,810 per eligible child, indexed annually for inflation.
What is the key difference between a wellness program 'participatory' reward and an 'outcomes-based' reward under HIPAA/ACA rules?
Answer: Outcomes-based rewards require achieving a health standard; participatory rewards are available regardless of health status
Participatory wellness rewards are available to all employees regardless of health outcome, while outcomes-based (health-contingent) rewards require meeting a specific health standard, triggering stricter HIPAA nondiscrimination rules and a reasonable alternative standard requirement.
Which leave type specifically covers the death of a family member and is typically provided as a separate, paid leave benefit?
Answer: Bereavement leave
Bereavement leave provides employees paid time off following the death of a family member to grieve and attend funeral or memorial services.
What does 'unlimited PTO' typically mean in practice for employers offering this benefit?
Answer: Both B and C are correct
Unlimited PTO policies allow discretionary time off subject to business needs and manager approval, and a key employer benefit is eliminating PTO accrual liability since no time is earned or owed at separation.
Which federal law mandates that employers provide nursing mothers with reasonable break time and a private space to express breast milk?
Answer: PUMP for Nursing Mothers Act
The PUMP for Nursing Mothers Act (2022) expanded FLSA protections to require all employers to provide reasonable break time and a private, non-bathroom space for nursing employees to express breast milk for up to one year after the child's birth.