Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| Company vehicles (personal use) |
|
|
Term
|
Definition
| Dismissal and severance pay or final vacation pay |
|
|
Term
|
Definition
| Employer-paid commuter fees in excess of $130/month |
|
|
Term
|
Definition
| Employer-paid parking greater than $250/month |
|
|
Term
|
Definition
| Employer-provided bicycle commuting assistance in excess of $20/month |
|
|
Term
|
Definition
| Fringe benefits (unless specifically excluded) |
|
|
Term
|
Definition
| Gifts, gift certificates, prizes, and awards |
|
|
Term
|
Definition
|
|
Term
|
Definition
| Group-term life insurance over $50,000 |
|
|
Term
|
Definition
| Nonaccountable reimbursed business expenses |
|
|
Term
|
Definition
| Noncash fringes, unless excluded by Internal Revenue Code |
|
|
Term
|
Definition
| Nonqualified moving expenses |
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| Sick pay and disability benefits (portion attributable to employer contributions) |
|
|
Term
|
Definition
|
|
Term
|
Definition
| Dependent child care assistance (up to $5,000) under a Section 129 plan |
|
|
Term
|
Definition
| Company vehicle (business use only) |
|
|
Term
|
Definition
|
|
Term
|
Definition
| Disability benefits (employee contributions) |
|
|
Term
|
Definition
| Educational assistance for job-related courses (no limit) |
|
|
Term
|
Definition
| Group-term life insurance of $50,000 or less |
|
|
Term
|
Definition
| Medical/dental/health plans (employer contributions) |
|
|
Term
|
Definition
| No-additional-cost fringes |
|
|
Term
|
Definition
| Qualified employee discounts on employer goods/services |
|
|
Term
|
Definition
| Qualified moving expenses |
|
|
Term
|
Definition
| Qualified transportation fringes |
|
|
Term
|
Definition
| Reimbursed business expenses (if accounted for in a timely manner) |
|
|
Term
|
Definition
| Working condition fringes which would be deductible if paid by employee |
|
|
Term
|
Definition
| Non-job-related education assistance up to $5,250 under a qualified plan |
|
|
Term
|
Definition
|
|
Term
|
Definition
| Health Savings Account contributions |
|
|
