Certified Relocation Professional (CRP) Practice Exam

When is the 39 week test waived?

1. When the employee is transferred for employer benefit

2. When the employee suffers from a disability or death

3. When an employee is involuntarily separated

4. In all the mentioned scenarios

The correct answer is: In all the mentioned scenarios

The 39-week test, which typically pertains to qualifying for certain tax benefits related to relocating employees, can be waived in various circumstances to provide fairness and recognition of differing situations faced by employees. In this context, the waiver applies in the case of an employee being transferred for the benefit of the employer, suffering from a disability or experiencing death, as well as in instances of involuntary separation. When an employee is transferred for employer benefit, it underscores the nature of the transfer being necessary for the organization rather than a choice for the employee. The same applies to cases involving disability or death, where the employee's ability to meet the standard requirements of the 39-week test may clearly be compromised or invalidated. Involuntary separations arise from circumstances beyond the employee’s control, further justifying the waiver since the individual may not have the same opportunities or considerations available as a voluntarily transitioning employee. Because all of these scenarios reflect legitimate and varying states that warrant exceptions to the 39-week test, the conditions under which it is waived encompass all mentioned circumstances. This comprehensive understanding is essential for recognizing the flexibility that exists in workforce management and tax regulation in situations that deviate from standard employee transfers.