CFP® Certification Examination Topics List Correlation Table
EMPLOYEE BENEFITS PLANNING
(8%)
Tools and Techniques of
Employee Benefit
and Retirement Planning
11th Edition
Supplemental Reading
Tax Facts on Insurance &
Employee Benefits (2009)
27. Group Life Insurance
A. Types and basic provisions
1. Group term
Chapter 41: Group-Term Life
Insurance
2. Group permanent
Chapter 41: Group-Term Life
Insurance
3. Dependent coverage
Chapter 41: Group-Term Life
Insurance
B. Income tax implications
Chapter 41: Group-Term Life
Insurance
C. Employee benefit analysis
and application
D. Conversion analysis
E. Carve-out plans
Tax Facts on Insurance &
Employee Benefits (2009):
Q 138, Q 139
Tax Facts on Insurance &
Employee Benefits (2009):
Q 150, Q 151
Tax Facts on Insurance &
Employee Benefits (2009):
Q 142
Tax Facts on Insurance &
Employee Benefits (2009):
Q 142, Q 143
Chapter 29: Designing the
Right Life Insurance Plan;
Chapter 41: Group-Term Life
Insurance
Chapter 41: Group-Term Life
Insurance
Chapter 41: Group-Term Life
Insurance
Tax Facts on Insurance &
Employee Benefits (2009):
Q 146
28. Group Disability Insurance
A. Types and basic
provisions
1. Short-term coverage
2. Long-term coverage
B. Definitions of disability
C. Income tax implications
June 29, 2009
Chapter 50: Sick Pay (Short
Term Disability)
Chapter 51: Long Term
Disability Insurance
Chapter 51: Long Term
Disability Insurance
Chapter 50: Sick Pay (Short
Term Disability); Chapter 51:
Long Term Disability
Insurance
Page 1 of 5
Tax Facts on Insurance &
Employee Benefits (2009):
Q 193, Q 194
Tools & Techniques of Employee Benefit and Retirement Planning, 11th edition
CFP® Certification Examination Topics List Correlation Table
D. Employee benefit analysis
and application
E. Integration with other income
Chapter 28: The Process of
Employee Benefit Planning;
Chapter 50: Sick Pay (Short
Term Disability); Chapter 51:
Long Term Disability
Insurance
Chapter 51: Long Term
Disability Insurance
29. Group Medical Insurance
A. Types and basic
provisions
1. Traditional
indemnity
2. Managed care plans
a. Preferred provider
organization (PPO)
b. Health maintenance
organization (HMO)
c. Point-of-service plans
B. Income tax implications
C. Employee benefit analysis
and application
Chapter 30: Designing the
Right Health Benefit Plan;
Chapter 45: Health Insurance
Chapter 30: Designing the
Right Health Benefit Plan
Chapter 46: Health
Maintenance Organization
Chapter 30: Designing the
Right Health Benefit Plan
Chapter 30: Designing the
Right Health Benefit Plan;
Chapter 45: Health Insurance
Chapter 30: Designing the
Right Health Benefit Plan
D. COBRA/HIPAA provisions
Chapter 45: Health Insurance
E. Continuation
Chapter 45: Health Insurance
Tax Facts on Insurance &
Employee Benefits (2009):
Q 154 to Q 172
Tax Facts on Insurance &
Employee Benefits (2009):
Q 173 to Q 191
Tax Facts on Insurance &
Employee Benefits (2009):
Q 173 to Q 191
F. Savings accounts
1. Health savings accounts
(HSA)
Chapter 47: Health Savings
Account (Section 223 Plan)
2. Archer medical savings
account (MSA)
Chapter 47: Health Savings
Account (Section 223 Plan)
3. Health reimbursement
arrangement (HRA)
Chapter 48: Health
Reimbursement Arrangement
(HRA)
June 29, 2009
Page 2 of 5
Tax Facts on Insurance &
Employee Benefits (2009):
Q 195 to Q 208
Tax Facts on Insurance &
Employee Benefits (2009):
Q 209
Tax Facts on Insurance &
Employee Benefits (2009):
Q 168
Tools & Techniques of Employee Benefit and Retirement Planning, 11th edition
CFP® Certification Examination Topics List Correlation Table
30. Other employee benefits
A. §125 cafeteria plans and
flexible spending accounts
(FSAs)
B. Fringe benefits
Chapter39: Cafeteria Plan;
Chapter 40: Flexible
Spending Account
Chapter 52: Fringe Benefits
(Section 132)
C. Voluntary Employees
Beneficiary Association
(VEBA)
Chapter 59: VEBA Welfare
Benefit Trust
D. Prepaid legal services
Chapter 56: Legal Services
Plan
E. Group long-term care
insurance
Chapter 49: Long-Term Care
Plan
F. Dental insurance
G. Vision insurance
Chapter 45: Health Insurance
Chapter 45: Health Insurance
Tax Facts on Insurance &
Employee Benefits (2009):
Q 100 to Q 109
Tax Facts on Insurance &
Employee Benefits (2009):
Q 513 to Q 516
Tax Facts on Insurance &
Employee Benefits (2009):
Q 312 to Q 321
31. Employee stock options
A. Basic provisions
1. Company restrictions
2. Transferability
3. Exercise price
4. Vesting
5. Expiration
6. Cashless exercise
B. Incentive Stock Options
(ISOs)
1. Income tax implications
(regular, AMT, basis)
a. Upon grant
b. Upon exercise
c. Upon sale
2. Holding period
requirements
3. Disqualifying dispositions
4. Planning opportunities and
strategies
June 29, 2009
Chapter 35: Stock Option
Chapter 38: Restricted Stock
Plan
Chapter 36 Incentive Stock
Option (ISO)
Chapter 35: Stock Option;
Chapter 36 Incentive Stock
Option (ISO); Chapter 37:
Employee Stock Purchase
Plan
Chapter 38: Restricted Stock
Plan
Chapter 35: Stock Option
Chapter 35: Stock Option
Chapter 36 Incentive Stock
Option (ISO)
Page 3 of 5
Tax Facts on Insurance &
Employee Benefits (2009):
Q 131, Q 132
Tax Facts on Insurance &
Employee Benefits (2009):
Q 130
Tools & Techniques of Employee Benefit and Retirement Planning, 11th edition
CFP® Certification Examination Topics List Correlation Table
C. Non-qualified stock options
(NSOs)
1. Income tax implications
(regular, AMT, basis)
a. Upon grant
b. Upon exercise
c. Upon sale
2. Gifting opportunities
a. Unvested/vested
b. Exercised/unexercised
c. Gift tax valuation
d. Payment of gift tax
3. Planning opportunities and
strategies
4. Employee benefits analysis
and application
D. Planning strategies for
employees with both incentive
stock options and nonqualified stock options
E. Election to include in gross
income in the year of transfer
(§83(b) election)
Chapter 35: Stock Option
Tax Facts on Insurance &
Employee Benefits (2009):
Q 130
Chapter 35: Stock Option
Appendix E: Long-Term
Incentives: A Comparative
Analysis
Appendix E: Long-Term
Incentives: A Comparative
Analysis
Appendix E: Long-Term
Incentives: A Comparative
Analysis; Chapter 38:
Restricted Stock Plan
Chapter 38, Restricted Stock
Plan
37. Stock plans
A. Types and basic provisions
1. Restricted stock
2. Phantom stock
3. Stock appreciation rights
(SARs)
4. Employee Stock Purchase
Plan (ESPP)
B. Income tax implications
June 29, 2009
Chapter 38, Restricted Stock
Plan
Appendix E: Long-Term
Incentives: A Comparative
Analysis
Appendix E: Long-Term
Incentives: A Comparative
Analysis
Chapter 37: Employee Stock
Purchase Plan (Section 423
Plan)
Appendix E: Long-Term
Incentives: A Comparative
Analysis; Chapter 35: Stock
Option
Page 4 of 5
Tax Facts on Insurance &
Employee Benefits (2009):
Q 131, Q 132
Tools & Techniques of Employee Benefit and Retirement Planning, 11th edition
CFP® Certification Examination Topics List Correlation Table
C. Employee benefit analysis
and application
D. Election to include in gross
income in the year of transfer
(§83(b) election)
33. Non-qualified deferred
compensation
A. Basic provisions and
differences from qualified
plans
B. Types of plans and
applications
Appendix E: Long-Term
Incentives: A Comparative
Analysis; Chapter 35: Stock
Option
Chapter 38: Restricted Stock
Option
Tax Facts on Insurance &
Employee Benefits (2009):
Q 111
1. Salary reduction plans
2. Salary continuation plans
3. Rabbi trusts
Chapter 26: Nonqualified
Deferred Compensation
4. Secular trusts
Tax Facts on Insurance &
Employee Benefits (2009):
Q 111
Tax Facts on Insurance &
Employee Benefits (2009):
Q 111
Tax Facts on Insurance &
Employee Benefits (2009):
Q 119
Tax Facts on Insurance &
Employee Benefits (2009):
Q 112
C. Income tax implications
Tax Facts on Insurance &
Employee Benefits (2009):
Q 116
Tax Facts on Insurance &
Employee Benefits (2009):
Q 113
Tax Facts on Insurance &
Employee Benefits (2009):
Q 117
1. Constructive receipt
2. Substantial risk of forfeiture
3. Economic benefit doctrine
D. Funding methods
E. Strategies
CFP®, CERTIFIED FINANCIAL PLANNER™, and CFP (with flame logo)® are owned by Certified Financial Planner
Board of Standards Inc. and are awarded to individuals who successfully complete CFP Board’s initial and ongoing
certification requirements.
June 29, 2009
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