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SPHR Exam
HRCI.SPHR.v2026-03-04.q264 Dumps

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Question 121

Which of the following is the enforcement agency for civil rights?

A.Equal Employment Opportunity Commission (EEOC)
B.Department of Labor (DOL)
C.Wage and Hour Division
D.Employment Standards Administration

Correct Answer: A

Answer option A is correct.
Chapter: Compensation and Benefits
Objective: Benefits

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Question 122

Which of the following is an example of a nonqualified deferred-compensation plan?

A.An excess-deferral plan
B.A target-benefit plan
C.A money-purchase plan
D.A cash-balance plan

Correct Answer: A

Answer option A is correct.An excess-deferral plan makes up the difference between what an executive could have contributed to a qualified plan if there had not been a limit on contributions and how much was actually contributed because of the discrimination test required by ERISA. These plans are nonqualified because they are not protected by ERISA; they are limited to a small group of executives or highly compensated employees. A target-benefit plan (B) is a hybrid with elements of defined-benefit and money-purchase plans. A money-purchase plan (C) defers a fixed percentage of employee earnings. A cash-balance plan (D) combines elements of defined-benefit and defined-contribution plans. See Chapter 6 for more information. Chapter: Compensation and Benefits Objective: Benefits

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Question 123

Which of the following Acts provides protection to workers in the event of mass layoffs or plant closings?

A.WARN
B.BLBA
C.FECA
D.OSHA

Correct Answer: A

Section: Volume F
Explanation/Reference:
Answer option A is correct.
The WARN Act was passed by Congress to provide protection to workers in the event of mass layoffs or plant closings. According to the act, 60 days advance notice is given to either the individual worker or their union representatives. The purpose of providing time to workers is to obtain new employment or training before the loss of their jobs. This act is administered by the department of labor, and enforced through the federal court.
Answer option B is incorrect. The Black Lung Benefits Act (BLBA) is a law that provides benefits to coal miners who have been disabled by pneumoconiosis as a result of their work in the mines. Benefits are also paid to surviving dependents if the miner dies from the disease.
Answer option D is incorrect. OSHA stands for Occupational Safety and Health Administration. OSHA is an agency of the United States Department of Labor. It was created by Congress of the United States under the Occupational Safety and Health Act, signed by President Richard M. Nixon, on December 29, 1970. Its mission is to prevent work-related injuries, illnesses, and occupational fatality by issuing and enforcing standards for workplace safety and health. The agency is headed by a Deputy Assistant Secretary of Labor. OSHA issues guidelines and regulations for the safe use of a computer.
Answer option C is incorrect. Federal Employees Compensation Act (FECA) is a law that provides rules for compensation benefits to federal employees for work-related injuries or illnesses. FECA contains legal provision for giving compensation to their surviving dependents if a work-related injury or illness results in the employee's death.
Chapter: Workforce Planning and Employment
Objective: Organization Exit/Off-Boarding Processes

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Question 124

You are a HR Professional for your organization. You and your supervisor are reviewing the EEO reporting requirements for your company to comply with the reports your firm should file. Which report is collected on odd-number of years from state and local governments?

A.EEO-3 Report
B.EEO-4 Report
C.EEO-5 report
D.EEO-1 Report

Correct Answer: 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

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Question 125

As an HR Professional you should be familiar with OSHA forms for maintaining employee records. Which OSHA form is used to cover the what, how, when, where, and who or work-related injuries?

A.Form 3165
B.Form 300
C.Form 301
D.Form 300A

Correct Answer: B

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

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