Fringe Benefits Post Tax Reform

This session will review the current rules and regulations regarding fringe benefits, including the ability of an employee to exclude the value of such benefits from income and the ability of an employer to deduct the cost of those benefits. Special emphasis will be placed on the Tax Cut and Jobs Act changes affecting fringe benefits, specifically meals and entertainment expenses, qualified transportation fringe benefits and moving expenses.

• Identify the fringe benefits that are best for your client based on the tax treatment of such benefits for the employer and the employee.
• Apply current rules and regulations to your clients in order to assist in designing a cost efficient fringe benefit plan.