QUESTION 1 A top-heavy plan must also provide a special vesting schedule: 3-year 100% vesting schedule, or 6-year graded vesting schedule. True False 4 QUESTION 2 According to ADA guidelines, which of the following is true? Employers must offer the same benefits to all under its disability retirement plans Employers can require a longer pre-eligibility period for employees with disabilities Employers must include cost-of-living adjustments on its disability benefits Employers cannot exclude qualified employees with disabilities from participating in its' disability retirement plans QUESTION 3 According to the IRS, educational assistance programs may quality for tax benefits if the employer meets three additional requirements. Which of the following is not one of those requirements? Offer the program exclusively for the benefit of employees Provide program evaluation results Describe the program in a separate written document Satisfy nondiscrimination requirements OOOO QUESTION 4 According to the IRS, for nonqualified plans employers typically deduct expenses only when the employee receives income from the plan in the future True False