CER case studies
CER · Put your knowledge to work in context.
The Certified Employee Benefit Specialist (CEBS) is a professional credential for people who design, administer, fund, or advise on employer-sponsored benefit programs. It suits benefits managers, HR and total rewards specialists, retirement plan administrators, consultants, brokers, and compliance staff who need working command of both health and retirement plans rather than a single specialty. The CER case studies are 5 cases and about 3,539 words.
1Stop-Loss Renewal and ACA Affordability at a Self-Funded Trucking Company
Ridgeway Logistics, a 1,150-employee trucking and warehouse company, self-funds its PPO medical plan. For 2025, incurred claims were 10.4 million, fixed administrative costs 720,000, and stop-loss premium 1.36 million.
729 words, about 4 min2401(k) Plan Merger, Coverage Testing, and Vesting After an Acquisition
Northline Architecture, a 120-employee S corporation, sponsors a 401(k) plan with a 3% safe harbor nonelective contribution and a new comparability profit sharing feature. The five owner-employees receive an 8% profit sharing allocation; all other eligible employees receive 2%.
734 words, about 4 min3Underfunded Defined Benefit Plan: §436 Restrictions, LDI, and Contribution Strategy
Harbor Machine Works sponsors a single-employer defined benefit pension plan covering 1,800 participants. As of the January 1, 2026 valuation, the plan has a funding target of 48.0 million, assets of 37.4 million, and a funding shortfall of 10.6 million.
691 words, about 3 min4CEO Change-in-Control Package: 280G, 409A, and Gross-Up Design
Cedar Peak Software, a private company, is negotiating a change-in-control package for CEO Priya Raman. Her base salary is 650,000, her annual bonus target is 80%, and she holds unvested options with an intrinsic value of 1.8 million.
706 words, about 4 min5Pre-IPO Equity and Fringe Benefits: ISO Limits, Disqualifying Disposition, and RSU Expansion
Bluebird Biotech, a private venture-backed company, has 150 employees and sponsors an incentive stock option plan and a Section 423 employee stock purchase plan. In 2025, it granted ISOs to 40 employees.
679 words, about 3 min