The Sarbanes-Oxley Act was intended to improve accounting practices within public companies. The Rehabilitation Act penalized businesses for discriminating against employees who have a disability. Title VII of the Civil Rights Act of 1964 made it illegal for a business to discriminate against an employee due to his national origin. HIPAA the Health Insurance Portability and Accountability Act of 1996, in part, protects workers against losing their health coverage immediately if they lose their jobs.

This is an example of risk mitigation. The company reduces the severity of the potential consequences by creating a plan to quickly communicate with employees and share information that will help keep them safe.

This question describes the qualif ied plan, which provides IRS-approved tax advantages but without any extra benefits for shareholders and executives. Answer choice A is incorrect because the nonqualif ied plan provides benefits to specif ied employees (i.e„ executives) and shareholders.
Answer choice B is incorrect because the defined contribution plan utilizes a standard pension plan but without the added benefits defined in advance. Answer choice D is incorrect because the cash balance plan is a combination of the defined benefit and defined contribution plan but does not fall under the immediate grouping of voluntary benefits programs.

OSHA Form 300A is the Summary of Work-Related Injuries and Illnesses. OSHA Form 300 is the Log of Work-Related Injuries and Illnesses. OSHA Form 301 is the Injury and Illness Incident Report. OSHA Form 301A does not exist.

The fiduciary role of the human resources prof essional 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 prof essional'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 the human resources prof essional is not responsible for creating retirement account rules.