Accommodation and Enhancement Benefits Full Test Bank Ch.9

Chapter 09

Accommodation and Enhancement Benefits

  True / False Questions

1. Employers and employees both receive tax benefits on health risk appraisals. (Wellness Programs)

2. Employers that use referral EAPs usually do NOT have a contractual relationship with service providers. (Employee Assistance Programs)

3. The Drug Free Workplace Act of 1988 applies to all workplaces. (Employee Assistance Programs)

4. Consortium EAPs establish contracts with sets of numerous smaller employers. (Employee Assistance Programs)

5. Family assistance programs include day care, elder care and childcare. (Family Assistance Programs)

6. Most smoking cessation programs operate on a reimbursement basis. (Wellness Programs)

7. Constructive confrontation is a conflict management technique not related to assessing job performance. (Employee Assistance Programs)

8. Companies offer accommodation and enhancement benefits to promote effective coping skills and educational benefits for employees. (Introduction)

9. The EAPA develops EAP evaluation systems. (Employee Assistance Programs)

10. EAP practices lie outside the purview of ERISA and COBRA. (Employee Assistance Programs)

11. Employers can deduct a smoking cessation program as a business expense, but employees do NOT get any tax benefit. (WellnessPrograms)

12. Both employers and employees can receive tax benefits through employer-sponsored adoption assistance programs.  (Adoption Assistance Programs)

13. In-house EAPs services have to be located on the employer's work facilities. (Wellness Programs)

14. Stress management programs offered to employees can ultimately lead to increased productivity. (Wellness Programs)

15. If a counselor, of a third-party provider of EAPs, sexually molests an employee, the employer may be held liable. (Employee Assistance Programs)

16. Full-service EAPs list the names and contact information for a variety of professional help services. (Employee Assistance Programs)

17. Employers and employees receive tax benefits on weight-control and nutrition programs. (Wellness Programs)

18. In the 1940s, companies adopted a rehabilitative rather than punitive approach towards alcohol consumption. (Origins of Accommodation and Enhancement Benefits)

19. The scope of various wellness-type benefits has decreased through recent years as employer costs are outweighing the benefits of offering such programs. (Origins of Accommodation and Enhancement Benefits)

20. Wellness benefits can be offered as part of employee assistance programs or as separate benefits. (The Mental and Physical Well-Being of Employees and Family Members)

21. The IRS currently offers two definitions of educational assistance, based on amendments to IRC Section 127. 

(Education Assistance Programs)

22. Scholarship programs extend to all members of an employee's family. (Scholarship Programs)

23. In 2016, employees can deduct a monthly maximum of $130 for employer-subsidized transit passes. (Transportation Services)

24. More nonunion workers had access to EAP than union workers. (Employee Assistance Programs)

25. Promoting educational opportunities, including tuition reimbursement and scholarships, yields benefits for employees as they are able to acquire greater credentials to compete for higher-level jobs in the company. (Rationale for Accommodation and Enhancement Benefits)

26. Companies offer EAPs because, at any given time, an estimated 35% of employees experience difficulties that interfere with their job performance. (Employee Assistance Programs)

27. Employees experiencing difficulties that interfere with job performance is estimated to cost more than $44 billion in lost work productivity each year. (Employee Assistance Programs)

28. EAPs are important because the percentage of American workers who use illegal drugs had increased from 4.7% in 2008 to 13.6% in 2014. (Employee Assistance Programs)

29. Employee assistance programs include a variety of services; the specific services contained in any EAP depends on state laws. (Employee Assistance Programs)

30. Employers rely on staff members to develop and implement EAPs, or they establish contracts with third-party providers. (Employee Assistance Programs)

31. Outplacement assistance programs provide information for individuals in the recruitment process. (Employee Assistance Programs)

32. A variety of factors lead to employee termination, including changes in management and outsourcing. (Employee Assistance Programs)

33. Staff members on in-house EAPs are employees of the company. (Employee Assistance Programs)

34. When making a referral to an EAP, supervisors are responsible for describing signs of trouble and making an initial diagnosis. (Employee Assistance Programs)

35. Excepted benefits are not subject to requirements of the PPACA that apply to group health plans. (Employee Assistance Programs)

36. An EAP is considered an excepted benefit if it meets four criteria; two of which are no employee premiums are required for the EAP and there is no cost sharing, such as copayments, under the EAP. (Employee Assistance Programs)

37. Studies find that wellness programs positively impact medical costs but there is no relative impact on absenteeism. (Wellness Programs)

38. Symptoms of stressful workplaces include low morale, chronic absenteeism, low productivity, and high turnover rates. (Wellness Programs)

39. In 2016, the EEOC issued rulings to clarify the relationship between wellness programs and Title I of the Civil Rights Act. (Wellness Programs)

40. Companies stand to benefit from sponsoring employee education benefits, but many do not because they fail to develop and implement career development programs. (Educational Benefits For Employees)

Multiple Choice Questions
 

41. This type of EAP establishes contracts with sets of numerous smaller employers. (Employee Assistance Programs)
A. Full-service EAPs
B. Referral EAPs
C. Consortium EAPs
D. Third-party EAPs

42. Which of the following is not an example of a personal problem covered under EAP programs? (Employee Assistance Programs)
A. Drug abuse
B. Domestic violence
C. Depression
D. Vacation buy back

43. According to the IRS, educational assistance programs may qualify for tax benefits if the employer meets three additional requirements. Which of the following is not one of those requirements?  (Educational Assistance)
A. Offer the program exclusively for the benefit of employees
B. Satisfy nondiscrimination requirements
C. Describe the program in a separate written document
D. Provide program evaluation results

44. EAPs service providers must universally release information about employees concerning what? (Employee Assistance Programs)
A. Child abuse & neglect only
B. Child abuse & neglect and alcoholism
C. Child abuse & neglect, alcoholism and drug abuse
D. Child abuse & neglect and drug abuse

45. Which of the following is not a condition that led to the inclusion of outplacement programs in EAPs? (Employee Assistance Programs)
A. Layoffs
B. Mergers
C. Government laws
D. Plant closings

46. In 2015, what was the percentage of full-time employees who had access to EAPs? (Employee Assistance Programs) A. 32%
B. 45%
C. 51%
D. 67%

47. According to ERISA, these types of programs are established for the purpose of providing assistance for its participants or their beneficiaries, through the purchase of insurance. (Employee Assistance Programs)
A. Health risk programs
B. Employee assistance programs
C. Wellness plans
D. Welfare plans

48.  (Tuition Reimbursement)
A. Tuition reimbursement plans qualify as working condition fringe benefits when instruction or training is required by law for employees to work in their jobs
B. Pay increases are directly associated with tuition reimbursement programs
C. Pay-for-knowledge programs is another name for tuition reimbursement programs
D. Tuition programs have a set curricula and award pay increases upon successful completion of all courses in the curriculaWhich of the following statements is true of tuition reimbursement?

49. How much can employees exclude from their annual gross income for educational assistance programs? (Educational Assistance)
A. $2,250
B. $5,250
C. $5,520
D. $2,550

50. These programs provide technical and emotional support to employees who are being terminated. (Employee Assistance Programs)
A. Reemployment assistance
B. Outplacement assistance
C. Job search assistance
D. Employment assistance

51. In 2014, around how many occupational injuries and illnesses within U.S. private industry required recuperation away from work beyond the day of the incident? (Wellness Programs) A. around 0.5 million
B. around 1.1 million
C. around 2.1 million
D. around 2.5 million

52. Employees may judge participation negatively in all but which of these? (Employee Assistance Programs)
A. Some employees may mistrust employer sponsorship of EAPs
B. A number of employees may hold the view that personal problems are just that—problems not to be shared in the workplace
C. Some employees may simply feel strong shame about their problems to the point of denial
D. There is strong employee initiative about EAP programs

53. COBRA applies to EAPs if these two conditions are met. (Employee Assistance Programs)
A. The program qualifies as a welfare plan under ERISA and qualifies as a health care plan by providing counseling for a medical condition
B. The program is a qualified plan under FSLA and as a welfare plan under ERISA
C. The program qualifies as a welfare plan under FSLA and qualifies as a health care plan under ERISA
D. The program qualifies as a health care plan by providing counseling for a medical condition, is a qualified plan under FSLA

54. Which Section of the IRC pertains to educational assistance programs? (Educational Assistance)
A. 162
B. 167
C. 172
D. 127

55. This involves discussing incidents of poor performance with the troubled employee, citing the necessity of improving job performance within a designated period. (Employee Assistance Programs)
A. Positive confrontation
B. Confidential confrontation
C. Direct confrontation
D. Constructive confrontation 

56. Which of the following questions is not used in evaluating EAP effectiveness? (Employee Assistance Programs)
A. Are troubled employees aware of their employer's EAP?
B. Do co-workers and supervisors understand the importance of and procedures for referring troubled employees to EAPs?
C. Do the benefits of EAPs equal the costs?
D. Based on available information, should the EAP be modified in any particular ways, offered as is or dropped altogether?

57. This organization developed an evaluation system for EAPs. (Evaluating Employee Assistance Programs)
A. Employee Assessment Programs Association
B. Evaluation Assistance Professionals Association
C. Employee Assistance Professionals Association
D. Employee Assessment Program Association

58. Which one of the following is not a wellness program? (Wellness Programs)
A. Telecommuting
B. Stress management
C. Smoking cessation
D. Back care

59. The Drug-Free Workplace Act applies to companies who hold federal contracts worth at least _________ or any federal grant. (Employee Assistance Programs)
A.  $25,000
B.  $100,000
C.  $125,000
D.  $200,000

60. For employer-subsidized parking, employees may deduct a monthly maximum of what amount for the 2016 tax year? (Transportation Services)
A. $255
B. $325
C. $450
D. $525

 Essay Questions
 

61. Briefly discuss the issue of back care as a wellness program. (Wellness Programs)

Main Points
● Employers sponsor back care programs to reduce back injuries through worker training, exercise programs, ergonomic evaluations of the work environment and relaxation techniques
● In 2014, there were 1.1 million occupational injuries and illnesses within U.S. private industry required recuperation away from work beyond the day of the incident
● The median number of missed workdays was eight
● The prevalence of injuries to the shoulders and back and their links to absence are substantial

62. Discuss the main characteristics of health risk appraisals. (Wellness Programs)

Main Points
● Employer-sponsored health risk appraisals inform employees of potential health risks based on a physical examination, responses to questions about certain habits (e.g., diet, amount of exercise and review of family members' health histories)
● Follow-through helps employers control health insurance claims
● Employers generally pay for health risk appraisals, permitting the deduction of these costs as a business expense
● Employees do not receive tax benefits
● When wellness programs and EAPs are integrated programs within a company, the results of health risk appraisals can encourage employees to utilize EAP services on a confidential basis
● The use of such appraisals can remind employees of the health risks associated with excess body weight and, when combined with recommendations for an action plan and referrals to EAP resources, the employee is probably going to be more likely to seek resolution

63. Describe outplacement assistance and list some examples of times when outplacement assistance programs are best suited. (Employee Assistance Programs)

Main Points

• Many companies use outplacement assistance programs to provide technical and emotional support to employees who are being laid off or terminated and assist through a variety of career and personal programs designed to develop an employee’s job-searching skills and self-confidence
• Outplacement assistance provides such services as personal counseling, career assessment and evaluation, training in job-search techniques, resume and cover letter preparation, interviewing techniques, and training in the use of workplace technology
• Employers receive benefits from offering such assistance as such programs promote a positive image of the company to terminated employees, their families, and friends
• A variety of factors lead to employee termination including:
  • Elimination of specific positions, often the result of changes in technology
  • Massive layoffs
  • Changes in management
  • Mergers and acquisitions
  • Plant closings
  • Outsourcing of manufacturing, customer service, and professional services
• Employers may choose from two main delivery options when establishing EAPs
• The first option, referral EAPs list the names and contact information for a variety of professional help services, ranging from crisis hotlines to alcohol and substance abuse treatment programs
• Under a referral EAP, the employer usually does not have a contractual relationship with service providers, though sometimes large employers will negotiate a reduced rate
• The second option, full-service EAPs, include service providers such as alcohol treatment programs offered in-house, through third-party providers, or by participation in a consortium EAP
• Staff members of in-house EAPs are employees of the company
• Employers decide between offering in-house EAPs within work facilities or somewhere outside work facilities
• Employers establish contracts with third-party providers for full-service EAPs
• Third-party providers are independent companies offering EAP services to one or more employers
• Consortium EAPs establish contracts with sets of numerous smaller employers
• Small companies combine limited resources through a consortium by reducing costs and increasing the number of employees who may take advantage of the EAP services
• Programs provide physical, emotional or financial assistance for aging parents, spouses or other relatives who are not fully self-sufficient because they are too frail or
• Programs focus on supervising preschool-age dependent children whose parents work outside the home
• Many employees now rely on elder care and child care programs due to the increasing longevity of their parents and the growing numbers of dual-income families
• Child care needs arise from the growing number of single parents and dual-career households with children.
• Some companies subsidize child or elder day care in community-based centers
• Elder care programs usually provide self-help, meals and entertainment activities for the participants
• Child care programs typically offer supervision, preschool preparation and meals
• Facilities must usually maintain state or local licenses. Other companies choose to sponsor on-site day care centers, offering services that are similar to community-based centers