In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:

For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?

Which of the following does not meet the federal definition of supplemental wages?

An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?