Free SPHR Exam Braindumps (page: 66)

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Which of the following is required by the Economic Growth and Tax Relief Reconciliation Act of 2001?

  1. Requires pension plans to account for employee contributions separately from employer contributions
  2. Requires employer pension contributions to be funded on a quarterly basis
  3. Allows employees older than 50 to make catch-up contributions to retirement accounts
  4. Allows employers to contribute a percentage of company earnings to retirement plans each year

Answer(s): C

Explanation:

Answer option C is correct. EGTRRA made changes to pension contribution limits and allows employees older than 50 to make catch-up pension contributions. See Chapter 6 for more information.
Chapter: Compensation and Benefits
Objective: Benefits



Robert is the HR Professional for a construction company. He's working with several site managers to communicate the requirements of OSHA reporting. Robert wants to convey the requirements of OSHA's reporting for work-related injuries. Which one of the following is the OSHA definition of a work-related injury?

  1. Any physical damage to one's body resulting from an event in the work environment.
  2. Any pain, suffering, or damage to a person as a result of working in an employee position.
  3. Any wound or damage to the body resulting from an event in the work environment.
  4. Any loss of life or limb resulting from an event in the work environment.

Answer(s): C


Reference:

PHR Exam prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter 8: Risk Management. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1- 586-44149-4, Section III, The US HR Body of Knowledge.
Chapter: Risk Management
Objective: Risk Assessment



Frank is an employee at the HBF Corporation, and he has recently been terminated because of poor company income. Frank visits the company's blog and saw a comment from his manager, which says, "We had to let Frank go today because he kept screwing up sales order. He's incompetent!" This is an example of which one of the following?

  1. Termination evidence
  2. Freedom of speech
  3. Libel
  4. Slander

Answer(s): C


Reference:

PHR Exam Prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter Seven:
Employee and Labor Relations. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US HR Body of Knowledge.
Chapter: Employee and Labor Relations
Objective: Federal Employment Legislation



Sexual harassment is a form of sex discrimination and it is illegal in the US based on what law?

  1. ADA and Rehabilitation Act of 2008
  2. Title VII of the Civil Rights Act of 1964
  3. Fair Labor Standards Act of 1958
  4. ADEA of 1967

Answer(s): B


Reference:

PHR Exam Prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter Four:
Workforce Planning and Employment. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149, Section III, The US HR Body of Knowledge.
Chapter: Workforce Planning and Employment
Objective: Federal Employment Legislation



Page 66 of 168



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Paul commented on January 18, 2023
Qustions are very close to real exam. I passed yesterday.
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