Fringe benefit

• 29 CFR 4.177 - Discharging fringe benefit obligations by equivalent means.

• Code of Federal Regulations - Title 29: Labor

• De Minimis Fringe Benefit Rules: Current Guidance and Tax Implications

The de minimis fringe benefit is a popular employer-provided fringe benefit. Treasury Regulations section 1.132-6(e)(1) gives numerous examples of allowable de minimis fringe benefits. Treasury Regulations section 1.132-6(e)(2) also provides examples of fringe benefits to which the de minimis rules do not apply. According to Treasury Regulations section 1.132-6(d)(4), where the benefit is too valuable or is provided too frequently, then the benefit will not qualify as a de minimis fringe benefit. In addition, the frequency with which an employer provides similar benefits to its employees affects whether the benefit constitutes a de minimis fringe benefit. As a general rule, for purposes of IRC section 132, cash provided by an employer to an employee does not constitute a de minimis frin...

• CPA Journal, The
• Vol. 76 Nbr. 4, April 2006

• 29 CFR 4.52 - Fringe benefit determinations.

• Code of Federal Regulations - Title 29: Labor

• 44 CFR 208.40 - Reimbursement of fringe benefit costs during Activation.

• Code of Federal Regulations - Title 44: Emergency Management and Assistance

• Ohio Carpenters' Fringe Benefit Fund v. Krulak, (Ohio 2008)

CIV.R. 56/SUMMARY JUDGMENT; COGNOVIT JUDGMENT; CIV.R. 60(B)/RELIEF FROM JUDGMENT; AMBIGUOUS.

• Ohio Supreme Court

• 26 CFR 1.132-8 - Fringe benefit nondiscrimination rules.

• Code of Federal Regulations - Title 26: Internal Revenue

• A fringe benefit primer for the closely held C corporation.

EXECUTIVE SUMMARY * There are many situations in which payment of additional salary and bonus to a key employee is warranted; the employee and tax a...

• The Tax Adviser
• Vol. 35 Nbr. 10, October 2004

• 29 CFR 4.54 - Locality basis of wage and fringe benefit determinations.

• Code of Federal Regulations - Title 29: Labor

• 29 CFR 4.50 - Types of wage and fringe benefit determinations.

• Code of Federal Regulations - Title 29: Labor

• 26 USC 6039 - Sec. 6039D. Returns and records with respect to certain fringe benefit plans

• US Code - Title 26: Internal Revenue Code