A

Accident benefits, Accident and Health Benefits

Achievement awards, Achievement Awards

Adoption assistance, Adoption Assistance

Annual lease value, Annual Lease Value

Annual lease value table, Annual Lease Value

Athletic facilities, Athletic Facilities

Automobile (see Vehicles)

Awards, achievement, Achievement Awards

C

Cafeteria plans, Cafeteria Plans

Car (see Vehicles)

Cents-per-mile rule, Cents-Per-Mile Rule

Child care (see Dependent care assistance)

COBRA premiums, COBRA premiums.

Comments, Comments and Suggestions.

Commuter highway vehicle, Commuter highway vehicle.

Commuting rule, Commuting Rule

Copying machine use, De Minimis (Minimal) Benefits

D

Daily lease value, Daily Lease Value

Day care (see Dependent care assistance)

De minimis (minimal) benefits:

In general, De Minimis (Minimal) Benefits

Meals, De Minimis Meals

Transportation, De Minimis Transportation Benefits

Demonstrator cars, Demonstrator cars.

Dependent care assistance, Dependent Care Assistance

Deposit rules, 4. Rules for Withholding, Depositing, and Reporting

Disabled care (see Dependent care assistance)

Discounts for employees, Employee Discounts

E

Educational assistance, Educational Assistance

Employee benefit programs:

Accident and health benefits, Accident and Health Benefits

Cafeteria plans, Cafeteria Plans

Dependent care assistance, Dependent Care Assistance

Educational assistance, Educational Assistance

Group-term life insurance, Group-Term Life Insurance Coverage

Employee discounts, Employee Discounts

Employee stock options, Employee Stock Options

Employer-operated eating facility, Employer-operated eating facility for employees.

Exclusion rules, 2. Fringe Benefit Exclusion Rules

F

Fair market value, Fair market value.

Fringe benefit overview, 1. Fringe Benefit Overview

Fringe benefits:

Special accounting rule, Special accounting rule.

Valuation rules, 3. Fringe Benefit Valuation Rules

G

General valuation rule, General Valuation Rule

Group-term life insurance, Group-Term Life Insurance Coverage

Gyms (see Athletic facilities)

H

Health benefits, Accident and Health Benefits

Holiday gifts, De Minimis (Minimal) Benefits

I

Insurance:

Accident and health, Accident and Health Benefits

Group-term life, Group-Term Life Insurance Coverage

Long-term care, Exception for certain long-term care benefits.

L

Lease value rule, Lease Value Rule

Length of service awards, Achievement Awards

Life insurance:

Group-term, Group-Term Life Insurance Coverage

Spouse or dependent, De Minimis (Minimal) Benefits

Lodging, Lodging on Your Business Premises

Long-term care insurance, Exception for certain long-term care benefits.

M

Meals:

De minimis, De Minimis Meals

On your business premises, Meals on Your Business Premises

Medical reimbursement plans, Accident and Health Benefits

Minimal benefits, De Minimis (Minimal) Benefits

Moving expense reimbursements, Moving Expense Reimbursements

N

No-additional-cost services, No-Additional-Cost Services

Nonpersonal-use vehicles, qualified, Qualified nonpersonal-use vehicles.

O

Options on stock, Employee Stock Options

Outplacement services, Outplacement services.

Overview of fringe benefits, 1. Fringe Benefit Overview

P

Parking, qualified, Qualified parking.

Parties, De Minimis (Minimal) Benefits

Performance of services, Performance of services.

Pickup trucks, Pickup trucks.

Picnics, De Minimis (Minimal) Benefits

Prorated annual lease value, Prorated Annual Lease Value

Provider defined, Provider of benefit.

Q

Qualified nonpersonal-use vehicles, Qualified nonpersonal-use vehicles.

Qualified transportation benefits, Qualified Transportation Benefits

R

Recipient defined, Recipient of benefit.

Reimbursements, moving expense, Moving Expense Reimbursements

Reporting rules, 4. Rules for Withholding, Depositing, and Reporting

Retirement planning services, Retirement Planning Services

S

Safety achievement awards, Achievement Awards

Self insurance (medical reimbursement plans), Accident and Health Benefits

Services, no additional cost, No-Additional-Cost Services

Special accounting rule, Special accounting rule.

Stock options, employee, Employee Stock Options

Suggestions, Comments and Suggestions.

T

Taxable benefits, Are Fringe Benefits Taxable?

Tickets for entertainment or sporting events, De Minimis (Minimal) Benefits

Transit pass, Transit pass.

Transportation benefits:

De minimis, De Minimis Transportation Benefits

Qualified, Qualified Transportation Benefits

Tuition reduction, Tuition Reduction

Typing, De Minimis (Minimal) Benefits

U

Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule

V

Valuation rules, 3. Fringe Benefit Valuation Rules

Vans, Vans.

Vehicles:

Business use of (see Working condition benefits)

Commuter highway, Commuter highway vehicle.

Qualified nonpersonal use, Qualified nonpersonal-use vehicles.

Valuation of, Employer-provided vehicles.

W

Withholding rules, 4. Rules for Withholding, Depositing, and Reporting

Working condition benefits, Working Condition Benefits