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Fringe Benefits |
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Fringe Benefits Fringe benefits are benefits received by an employee in addition to salary. Examples include educational assistance, moving expense reimbursement, stock options, and dependent care assistance. Some fringe benefits (for example, accident and health benefits, and group-term life insurance (up to $50,000)) may be excluded from the employee's gross income and, therefore, are not subject to federal income tax. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Or in some cases, a C corporation, kept lean with only business operating assets, can add further tax efficiencies by allowing a greater array of tax-deductible fringe benefits. For certain fringe benefits (such as health insurance premiums) paid by the S corporation, the entity is treated as a partnership; any shareholder who owns more than 2% of the S stock will be treated as a partner of such partnership under Sec. The labor agreement states that fringe benefits provided to the support staff will be the same as the fringe benefits provided to the teachers. |
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