Chapter 5: Fringe Benefits

5.1 INTRODUCTION
5.2 THE SECTION 132 RULES

(a) No-Additional-Cost Services
(b) Qualified Employee Discounts
(c) Working Condition Fringe Benefits
(d) De Minimis Fringe Benefits
(e) Qualified Transportation Fringe Benefits
(f) Qualified Moving Expense Reimbursements
(g) Special Rules Applicable to Section 132 Exclusions

(i) Permissible Recipients
(ii) Nondiscrimination Rules
(iii) The Line-Of-Business Requirement

5.3 FRINGE BENEFITS TYPICALLY PROVIDED BY COLLEGES AND UNIVERSITIES

(a) College- or University-Owned Automobiles
(b) College- or University-Owned Airplanes
(c) Home Computers
(d) Professional Dues, Publications, and Meetings
(e) Educational Assistance
(f) Security Arrangements
(g) Travel and Entertainment Expense Reimbursements
(h) Outplacement Services
(i) Reciprocal Arrangements
(j) Supper Money and Taxi Fares
(k) Gifts and Awards
(l) Tax Preparation Services
(m) Cafeterias and Dining Rooms
(n) Athletic Facilities
(o) Section 127 Educational Assistance Programs
(p) Spousal Travel
(q) Free or Discounted Theater or Athletic Tickets
(r) Free or Subsidized Housing
(s) Meals
(t) Club Memberships
(u) Domestic Partners
(v) Leave Donation or Sharing Programs
(w) Cafeteria Plans
(x) Cell Phones


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