Exam pricing: $49.00 if purchased individually, $360 for a package of 10, $720 for a package of 20, and $889 for a package of 25. Once you have paid for an exam you may retake it at no charge
To buy a discounted exam package: use the Start Course button to enter the course. In the left-side navigation, select Final Exam. Next, use the Purchase Exam button to put the exam in the shopping cart. Then return to this page to find another course and repeat the steps.
CCC: Credits provided worldwide. Each course is worth 1 hour of CCC credit. To earn CCC credit for a course, you must meet the elective requirements and pass the final exam with a score of 70% or higher, answering at least 7 out of 10 questions correctly.
This online course offers an overview of various U.S. federal employment laws that impact compensation and benefits administration. This information is critical because we live in a litigious society. Employers and Human Resources professionals must know exactly what federal law requires regarding employee compensation and benefits administration. They also must understand federal employment law requirements regarding record keeping, hiring, and discharge to insure compliance with employment law, labor laws, and regulations affecting compensation and benefits management.
In this course you'll learn how to create a pay-for-performance plan for your organization. This differs from a variable pay plan (covered in DLC Course 75), in that pay-for-performance bases pay increases on performance, not quantifiable work output. Pay for performance has grown in popularity because it allows organizations to reward employees for goals key to organization success. This course will help you decide whether or not pay for performance is appropriate for your organization and how to create a pay-for-performance plan.
This course teaches you how to select and administer variable pay plans for your organization. It describes the importance of variable pay and the organizations that are best suited for these types of plans. It then covers the different types of variable pay plans available and the factors that must be considered in plan design. Finally, this course reviews the administration of incentive plans and how to avoid common problems.
This course teaches compensation professionals how to select and administer variable pay plans for tax-exempt organizations. With a special focus on the importance of variable pay in executive compensation packages, you’ll learn the different types of variable pay plans available. You’ll also find out the factors that must be considered in their design. Finally, you’ll review the administration of variable plans and how to avoid common problems.
Compensation committees are responsible for the effective design and evaluation of C-Suite compensation programs. These generally focus on achieving short-term operating plan execution coupled with long-term sustainable business performance alignment. The framework under which these responsibilities are fullfilled entail assessing the current business environment, identifying drivers of business strategy, evaluating the impact of regulatory requirements, and engaging with complex and demanding constituencies.
This course will provide a review of the new rules on executive compensation ...More
This course analyzes how compensation for business leaders is set. We will discuss the goals and theories behind these programs, including the use of incentives, bonuses and stock options; the advantages of deferred compensation; and the use of perquisites and golden parachutes. Then this course looks at the question of whether today’s executives are really worth their ever-growing compensation packages.
This course looks at complexities in the valuation of a company. First we examine taxation issues related to accumulated earnings. Then we look at the potential tax loss/gain that exists with deferred compensation plans. These include qualified retirement plans like a 401K and nonqualified retirement plans such as rabbi trusts, secular trusts, and stock options.
This course teaches you how to place a future value on stock options using the Black-Scholes method. We explain each step of the Black-Scholes formula, describing the consequences of its assumptions and the reason why ten different companies might derive ten different values. Then we look at the alternatives to this formula, including the intrinsic value method.
This course provides an overview of how intermediate sanctions (Internal Revenue Code § 4958) impact executive compensation arrangements. Intermediate sanctions are aimed at curbing abuse that occurs in 501(c)(3) and 501(c)(4) tax-exempt organizations relating to overcompensation of individuals in control at these firms. This course will examine the organizations covered, the individuals involved, and the penalties associated with excess benefit. In addition, we will look at how to avoid intermediate sanctions relating to issues of reasonable compensation. (Other transactions to which...More
This taxation course reviews the U.S. Internal Revenue Service (IRS) federal income tax standards for reasonable compensation of stockholder-employees in closely held corporations. Reasonable compensation challenges result from the IRS suspicion that stockholder-employees have paid themselves so as to improperly reduce their taxes through underpayment or overpayment of compensation, depending on the type of corporation. This course looks at IRS reasonable compensation standards as applied to the following: a sole proprietorship, partnership, small business, limited liability...More
This course provides an overview for strategic employee benefits planning. First you'll learn what benefits your organization must offer based on federal employee benefits laws. Then you'll find out how to align employee benefits programs with your organization's demographics by using employee benefits surveys. You'll learn how to control per employee health care costs, and you'll be given the basics of cafeteria plans. This course also covers the basics of employee health insurance, employee vacation benefits, defined benefit pension plans, defined contribution 401(k) plans, dental ...More
This course presents a broad overview of employee retirement plans for the Human Resource professional. You’ll take a look at qualified and non-qualified retirement plans, the various plans within those categories, and the advantages and disadvantages of each plan. You’ll also look briefly at retirement plan options for small businesses, and at general retirement plan administration practices.
This course presents a basic overview of employee stock options. You'll learn about NSOs and ISOs, employee ownership, how to evaluate a stock option portfolio, and what the future has in store for stock option plans.
"You have a very complete offering of on-line courses. A colleague introduced me to the website. I have a PHR and am looking for good continuing education courses at a reasonable price. Having also used another HR training website, I found your course more engaging."
Karen Mortimer, PHR
"ERI Distance Learning Center courses not only provide valuable information that is relevant to my field (Compensation), but the courses also give historical background information pertaining to HR Law, which is an essential part of Compensation administration...I also like the mimic-to-real world scenarios to further enhance my learning experience."
Kim Buxton, JCA; Compensation Analyst, FedEx
The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.