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FRINGE BENEFITS

FRINGE BENEFITS Nineteen eightynine is the year of fringe benefits. The Tax Reform Act of 1986 introduced a series of rules that have forced employers to adopt fringe benefit regimes that do not discriminate in favor of highly compensated employees if the benefits are to remain exempt from federal income tax. Recent regulations require compliance by the end of calendar year 1989. The test for nondiscrimination applies to health, retirement, dependent care, and educational benefits, among others. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Bottom Line Managing Library Finances Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0888-045X
DOI
10.1108/eb025232
Publisher site
See Article on Publisher Site

Abstract

Nineteen eightynine is the year of fringe benefits. The Tax Reform Act of 1986 introduced a series of rules that have forced employers to adopt fringe benefit regimes that do not discriminate in favor of highly compensated employees if the benefits are to remain exempt from federal income tax. Recent regulations require compliance by the end of calendar year 1989. The test for nondiscrimination applies to health, retirement, dependent care, and educational benefits, among others.

Journal

The Bottom Line Managing Library FinancesEmerald Publishing

Published: Feb 1, 1990

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