Explanation: The Greendale Company should ask the IRS for a private letter ruling. Private letter rulings are a courtesy provided by the Internal Revenue Service. When a company is uncertain about the tax implications of a proposed change, it may submit the details to the IRS and receive an estimate. In the long run, the effort expended by the IRS on private letter rulings obviates the need for more work cleaning up unanticipated messes.

Explanation: The purpose of the Needlestick Safety and Prevention Act is to require the employers report workplace injuries as a result of sharp objects and consider replacement objects to prevent further injuries. Answer choice A is incorrect because the purpose of the act is not to require that companies perform quarterly audits. Answer choice B is incorrect because the Needlestick Safety and Prevention Act does not require that organizations remove specified sharp objects but instead recommend the replacement of dangerous sharp objects. Answer choice C is incorrect because the act does not create a list of sharp objects that are recognized for having caused workplace injuries but instead leaves the decision about these objects up to the organization. Answer choice D is incorrect because the act does not require that companies pay a fine for workplace injuries from sharp objects.

Explanation: Construct validity is the measurement of the relationship between the characteristics of each employee and his actual performance in the position. Criterion validity results when a certain criterion (or work trait) is predicted and then results. Concurrent validity is a type of criterion validity (along with predictive validity). Content validity is simply a test that measures whether or not a candidate is qualified to complete an important part of the job. A simple example might be an audition for a dance company; the job description requires the dancers to perform in the company, so the construct validity starts by measuring whether or not those at the audition have acceptable dance training.

Explanation: In Taxman v. Board of Education of Piscataway (1993), the Court of Appeals for the Third Circuit ruled that protected classes may not be given preferential treatment during layoffs if they have not been discriminated against or underrepresented before. This case was based on a New Jersey school board's decision to lay off a white employee instead of a black colleague with the exact same amount of seniority. The white teacher charged reverse discrimination, and the Third Circuit agreed that the school board's decision was a violation of Title VII. This case was settled before it could reach the Supreme Court on appeal.

Explanation: The fiduciary role of the human resources professional regarding ERISA is primarily one of handling and managing the pension funds that the organization provides for retirement accounts. Answer choice A is incorrect because the fiduciary role does not include setting up pension accounts for employees. (This might be another part of the human resources professional's job, but this is not the immediate fiduciary role with respect to ERISA.) Answer choice C is incorrect because the fiduciary role has nothing to do with ensuring that HIPAA guidelines are observed. Answer choice D is incorrect because human resources professional is not responsible for creating retirement account rules. And answer choice E is incorrect because the fiduciary role of the human resources professional is not necessarily one of locating the funding but rather of managing it.