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APA FPC-Remote Cert, Testking FPC-Remote Exam Questions

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APA Fundamental Payroll Certification Sample Questions (Q99-Q104):

NEW QUESTION # 99
At the beginning of the year, an employee elected to buy group term life insurance as part of his benefit package through his companys cafeteria benefit plan. in may he took out an individual life insurance policy.
since he no longer needs group coverage, he wants to replace the insurance option with increase contributions to his 401k plans. is this possible?

A. yes but he will have to pay taxes on the amount.
B. yes, if both GTL and the 401k plan are part of the same cafeteria benefit program, he can switch
C. no

Answer: C

NEW QUESTION # 100
What is the purpose of the ACA legislation?

A. Supplemental tax increase
B. Healthcare reform
C. Income tax reduction
D. Financial reform

Answer: B

Explanation:
* The ACA (Affordable Care Act) was enacted to reform healthcare.
* It mandates employer-provided health insurance and individual coverage.
References:
* Affordable Care Act (IRS)

NEW QUESTION # 101
All of the following workflow mapping descriptions are correct EXCEPT:

A. Logical thought processes must include every step with nothing assumed
B. Where each step follows the last without delay or gap and ends just prior to the next
C. When specifications detail the quality and level to be performed by one group for another
D. Depictions and descriptions of sequences of operations of connected steps

Answer: C

Explanation:
Comprehensive and Detailed Explanation:
Workflow mapping is a visual representation of payroll processes to ensure efficiency and accuracy.
Option A (Logical thought processes) ensures clarity and eliminates assumptions.
Option B (Depictions of sequences) accurately describes workflow design.
Option C (Steps follow without delay) ensures process efficiency.
Option D is incorrect because it describes Service Level Agreements (SLA), not workflow mapping.
Reference:
Payroll.org - Payroll Workflow Mapping Guide
Process Improvement Standards - Payroll System Optimization

NEW QUESTION # 102
All of the following preventative measures would help protect personally identifiable information EXCEPT:

A. Reviewing system security periodically.
B. Locking files containing employee information.
C. Signed confidentiality agreements for staff.
D. Limiting communications to e-mail.

Answer: D

Explanation:
* E-mail is NOT a secure methodfor protecting sensitive payroll and HR data.
* Best practices includedata encryption, access control, and employee training.
References:
* Data Security Standards (Payroll.org)
* IRS Data Protection Guidelines

NEW QUESTION # 103
A terminated employee submits a written request on August 1 for the current year Form W-2. By what date MUST the employer furnish the Form W-2?

A. September 30
B. January 31
C. October 31
D. August 31

Answer: D

Explanation:
* If a terminated employee requests a Form W-2 in writing, the employer must provide it within 30 daysor by January 31, whichever comes first.
* Since the request was made on August 1, the deadline is August 31.
References:
* IRS Form W-2 Guidelines

NEW QUESTION # 104
......

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