A Year-End Review of the Fringe Benefit Rules

Kent S. Jackson | January 2, 2014
Where an employee, or a guest of an employee, uses an aircraft for personal transportation, the fringe benefit rules generally require the employer to treat the value of such personal use as additional compensation to the employee. In the case of aircraft, the rules governing the calculation of these amounts are fairly complex and the rates change from year to year. Here is our annual refresher. Click here to download full article.