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3- to 7-year vesting (7-year graded vesting) ANSWER-An employee who has completed at least three years of service must have a non-forfeitable right to at least the following percentages of his or her accrued benefit: 20% after three years of service, 40% after four years of service, 60% after five years of service, 80% after six years of service, and 100% after seven years of service [IRC §411(a)(2)(B)]. Top-heavy plans or matching contributions typically use _________ vesting ANSWER-3-yea...

Balance Sheet ANSWER-The financial statement that reports a firms financial condition at a specific point in time. Composed of three major accounts: assets; liabilities; and owner’s equity. Generally Accepted Accounting Principles (GAAP) ANSWER-Rules and standards utilized by accountants when preparing financial statements.

What is the NOP? ANSWER-National Organics Program; est after Organic Food Prod Act of 1990; Made into law in Oct 2002; Does NOT cover non-food items Why National Organic Standards? ANSWER-Uniformity among standards; Uniformity among certifying agents; Assurance of organic integrity

Maturity of fuji apples: What is the % soluble solids indicate maturity? ANSWER-A. 12.0 When testing maturity of granny smith apples, you look for: ANSWER-B. A reading of 2.5 from the starch test What is the tolerance for Broccoli? ANSWER-B. 10% by weight Which of the following are not a grade of asparagus? ANSWER-D. Medium What is a defect of cauliflower? ANSWER

Of all the various parasites of Filth Fly they typically attack what? ANSWER- pupae Shot Hole fungus affects what crops? ANSWER- Peach, Apricot and Nectarine What family is the Mexican Bean Beetle in? ANSWER- Cocconillidae, Ladybird Beetle Family Which thrip is a parasite of red mite? ANSWER- Bean thrip

1) Violation of the Ag Code is a: a) Felony b) Misdemeanor c) infraction ANSWER- b) Misdemeanor Oak Wilt is a: a) fungus b) bacteria c) Virus d) Mycoplasma ANSWER- a) fungus Pierce’s disease is spread by what vector? a) Grape Phylloxera b) Glassy-winged sharp shooter ANSWER- b) Glassy-winged sharp shooter Authority for plant quarantines comes from... ANSWER

A CDFA is not an ANSWER-Attorney, business appraiser, pension valuator, actuary, CPA, or mediator Pro se divorce ANSWER-When a person chooses not to use an attorney. Two types of waiting periods ANSWER-Residency and cooling off period Residency period ANSWER-One spouse must be a resident for a certain period of time. Typical length is 90 days

Look at tax returns how far back ANSWER-5 yrs Risks of retired participant with pension in a divorce ANSWER-Double dipping Schedule c ANSWER-Profit loss from a business Community property states ANSWER-Twin can law (Texas Washington Idaho Nevada California Arizona New Mexico Louisiana -Alaska Wisconsin

IRC 1041 ANSWER- law letting any property transfers between spouses be tax free When is a transfer of property incident of divorce ANSWER- transfer occurs within 1 year after divorce or – transfer is pursuant to divorce decree and occurs not more than 6 yrs after divorce How is accured interest handled on US bonds during transfer ANSWER

Key activities in fundraising ANSWER- research, marketing, relationships, ethics & accountability Rosso’s Concentric Circles – outer circle ANSWER- People with similar interests Rosso’s Concentric Circles – at the core – who are these primary stakeholders? ANSWER- Major Donors, Board, Management Staff (these people have the responsibility to bring those in the outer circles closer) Rosso’s Concentric Circles – second to outer circle ANSWER- Former Participants