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de minimis fringe benefits

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  • De minimis fringe benefit — De Minimis Fringe Benefits are minimal or smallish perks provided by an employer; de minimis is legal Latin for minimal . Contents 1 Definition 2 Qualification as a de minimis fringe benefit 3 Examples of de minimis fringe benefits …   Wikipedia

  • de minimis — adjective Etymology: New Latin, concerning trifles Date: 1952 lacking significance or importance ; so minor as to merit disregard < de minimis fringe benefits > …   New Collegiate Dictionary

  • Reimbursement Plan — A generic term for several types of plans that reimburse employees for various types of work related expenses. These expenses can include medical, auto, travel, meal and entertainment costs. Reimbursement plans are instituted by employers in… …   Investment dictionary

  • Internal Revenue Code Section 132(a) — provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no additional cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe,… …   Wikipedia

  • 26 USC 102(c) — Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not… …   Wikipedia

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