Fringe Benefits: Qualified Employee Discounts | Practical Law

Fringe Benefits: Qualified Employee Discounts | Practical Law

A Practice Note addressing qualified employee discounts, which are fringe benefits that are excludable from an employee's gross income under Section 132(c) of the Internal Revenue Code (Code). This resource discusses the limits on permitted employee discounts for services and products, which employees are eligible for employee discounts, and how employee discounts in an employer's separate lines of business are treated under the Code.

Fringe Benefits: Qualified Employee Discounts

Practical Law Practice Note 9-520-9957 (Approx. 19 pages)

Fringe Benefits: Qualified Employee Discounts

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing qualified employee discounts, which are fringe benefits that are excludable from an employee's gross income under Section 132(c) of the Internal Revenue Code (Code). This resource discusses the limits on permitted employee discounts for services and products, which employees are eligible for employee discounts, and how employee discounts in an employer's separate lines of business are treated under the Code.