There are several ways to spell words phonetically. The easiest way is to write out the word in terms of other words or syllables that people will understand how to pronounce. This is called pronunciation spelling. For example, pseudonym could be written as sue-duh-nem..
That new test was the undue burden test. An undue burden is a law whose purpose or effect is to create a substantial obstacle for a woman wanting an abortion prior to viability. Michael Gerhardt, a law professor at the University of North Carolina Chapel Hill, says determining the standard of undue burden is pretty clear.
The burden rate consists of indirect costs associated with employees, over and above gross compensation or payroll costs. Typical costs associated with the burden rate include payroll taxes, worker's compensation and health insurance, paid time off, training and travel expenses, vacation and sick leave, pension contributions and other benefits. The burden rate provides a truer picture of total labor costs than payroll costs alone.