Publication 15 B - Employer'S Tax Guide To Fringe Benefits - 2002 Page 24
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24Index
A
Fringe benefits:
Prorated annual lease value . . . . . 21
Special accounting rule . . . . . . . 22
Provider defined . . . . . . . . . . . . . . . 2
Accident benefits . . . . . . . . . . . . . . 5
Valuation rules . . . . . . . . . . . . . 17
Achievement awards . . . . . . . . . . . 5
Q
Adoption assistance . . . . . . . . . . . . 6
G
Qualified transportation benefits . . 15
Annual lease value . . . . . . . . . . . . 20
General valuation rule . . . . . . . . . 17
Annual lease value table . . . . . . . . 20
Group-term life insurance . . . . . . . . 9
R
Athletic facilities . . . . . . . . . . . . . . . 6
Gyms (See Athletic facilities)
Automobile (See Vehicles)
Recipient defined . . . . . . . . . . . . . . 2
Awards, achievement . . . . . . . . . . . 5
Reimbursements, moving
H
expense . . . . . . . . . . . . . . . . . . 13
Health benefits . . . . . . . . . . . . . . . . 5
C
Reporting rules . . . . . . . . . . . . . . . 22
Holiday gifts . . . . . . . . . . . . . . . . . . 7
Retirement planning services . . . . 14
Cafeteria plans . . . . . . . . . . . . . . . . 2
Car (See Vehicles)
I
S
Cents-per-mile rule . . . . . . . . . . . . 18
Insurance:
Child care (See Dependent care
Safety achievement awards . . . . . . 5
Accident and health . . . . . . . . . . 5
assistance)
Self insurance (medical
Group-term life . . . . . . . . . . . . . . 9
Commuter highway vehicle . . . . . . 15
reimbursement plans) . . . . . . . . . 5
Long-term care . . . . . . . . . . . . . . 5
Commuting rule . . . . . . . . . . . . . . 19
Services, no additional cost . . . . . 14
Copying machine use . . . . . . . . . . . 6
Special accounting rule . . . . . . . . . 22
L
Stock options, employee . . . . . . . . . 9
Lease value rule . . . . . . . . . . . . . . 19
D
Length of service awards . . . . . . . . 5
T
Daily lease value . . . . . . . . . . . . . 21
Life insurance:
Day care (See Dependent care
Taxable benefits . . . . . . . . . . . . . . . 2
Group-term . . . . . . . . . . . . . . . . . 9
assistance)
Tickets for entertainment or
Spouse or dependent . . . . . . . . . 7
De minimis (minimal) benefits:
sporting events . . . . . . . . . . . . . . 7
Lodging . . . . . . . . . . . . . . . . . . . . 11
In general . . . . . . . . . . . . . . . . . . 6
Transit pass . . . . . . . . . . . . . . . . . 15
Long-term care insurance . . . . . . . . 5
Meals . . . . . . . . . . . . . . . . . . . . 11
Transportation benefits:
Transportation . . . . . . . . . . . . . . 15
De minimis . . . . . . . . . . . . . . . . 15
M
Demonstrator cars . . . . . . . . . . . . 16
Qualified . . . . . . . . . . . . . . . . . . 15
Dependent care assistance . . . . . . 7
Meals:
Tuition reduction . . . . . . . . . . . . . . 16
De minimis . . . . . . . . . . . . . . . . 11
Deposit rules . . . . . . . . . . . . . . . . 22
Typing . . . . . . . . . . . . . . . . . . . . . . 7
On your business premises . . . . 12
Disabled care (See Dependent care
Medical reimbursement plans . . . . . 5
assistance)
U
Minimal benefits . . . . . . . . . . . . . . . 6
Discounts for employees . . . . . . . . 8
Unsafe conditions commuting
Moving expense
rule . . . . . . . . . . . . . . . . . . . . . . 21
reimbursements . . . . . . . . . . . . 13
E
Educational assistance . . . . . . . . . . 7
V
N
Employee benefit programs:
Valuation rules . . . . . . . . . . . . . . . 17
No-additional-cost services . . . . . . 14
Accident and health benefits . . . . 5
Vans . . . . . . . . . . . . . . . . . . . . . . 17
Cafeteria plans . . . . . . . . . . . . . . 2
Nonpersonal-use vehicles,
Vehicles:
Dependent care assistance . . . . . 7
qualified . . . . . . . . . . . . . . . . . . 16
Business use of (See
Educational assistance . . . . . . . . 7
Working condition benefits) . . 16
Group-term life insurance . . . . . . 9
O
Commuter highway . . . . . . . . . . 15
Employee discounts . . . . . . . . . . . . 8
Options on stock . . . . . . . . . . . . . . . 9
Qualified nonpersonal use . . . . . 16
Employee stock options . . . . . . . . . 9
Valuation of . . . . . . . . . . . . . . . . 17
Outplacement services . . . . . . . . . 17
Employer-operated eating
Overview of fringe benefits . . . . . . . 2
facility . . . . . . . . . . . . . . . . . . . . 12
W
Exclusion rules . . . . . . . . . . . . . . . . 3
P
Withholding rules . . . . . . . . . . . . . 22
Working condition benefits . . . . . . 16
Parking, qualified . . . . . . . . . . . . . 15
F
Parties . . . . . . . . . . . . . . . . . . . . . . 7
Fair market value . . . . . . . . . . . . . 17
Performance of services . . . . . . . . . 2
Form 5500 . . . . . . . . . . . . . . . . . 3, 8
Pickup trucks . . . . . . . . . . . . . . . . 17
Fringe benefit overview . . . . . . . . . . 2
Picnics . . . . . . . . . . . . . . . . . . . . . . 7
Page 24
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