Employers are offering more fringe benefits than ever as a way to attract talent, control costs, and improve employee morale. But as these benefits expand, IRS scrutiny is increasing right along with them.

The IRS continues to emphasize proper taxation of fringe benefits when required. That means employers must correctly apply non-taxable fringe benefit rules, maintain proper substantiation, and accurately determine when a benefit becomes taxable. Missteps can quickly lead to compliance issues, payroll errors, and penalties.

This webinar cuts through the confusion. This session by Dayna J. Reum, CPP, FPC, will walk through current fringe benefit rules, explain how the IRS evaluates fair market value, and review recent OBBBA updates impacting transportation and moving expense taxation. The focus is practical and compliance-driven, with clear guidance you can apply immediately.

Participants will leave with a solid understanding of how the IRS views fringe benefits, which benefits qualify for exclusion, and how to properly handle taxable benefits when they arise.

Webinar Agenda

• Review FMV (Fair Market Value) and how the IRS determines it.
• Discussion on No additional cost services, employee discounts, working condition fringe benefits & De minimis Fringe Benefits.
• Review qualified transportation benefits
• Discuss several excludable fringe benefits such as Retirement planning, athletic facilities, achievement awards etc.
• Discuss fringe benefits that should be taxable
• Review Moving/Relocation Expenses
• Review executive taxation items, like spousal travel. Company aircraft usage etc.
• Once a benefit is determined taxable, how to handle it
• Brief overview of how to handle any fringe benefits that AP pay.
• Updates for the OBBBA to transportation and moving expense taxation

Who Should Attend

• Payroll Executives/Managers/Administrators/Professionals/Practitioners/Entry Level Personnel
• Human Resources Executives/Managers/Administrators
• Accounting Personnel
• Business Owners/Executive Officers/Operations and Departmental Managers
• Lawmakers
• Attorneys/Legal Professionals