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