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Chapter 4
Key Terms
34
Accounting
Undergraduate 4
09/15/2014
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Term
cafeteria plan
 Definition
Term
child and dependent care services
 Definition
Term
compensatory damage payments
 Definition
Term
de minimis fringe benefits
 Definition
Term
disabilty payments
 Definition
Term
discharge of indebtedness
 Definition
Term
educational assistance program
 Definition
Term
employee discount
 Definition
Term
employer-provided lodging
 Definition
Term
employer's athletic facility
 Definition
Term
flexible benefits plan
 Definition
Term
foreign-earned income
 Definition
Term
gift
 Definition
Term
group term life insurance
 Definition
Term
health and accident insurance
 Definition
Term
Health Savings Account (HSA)
 Definition
Term
improvements by a lessee
 Definition
Term
inheritance
 Definition
Term
life insurance proceeds
 Definition
Term
loss-of-income damages
 Definition
Term
meals provided by the employer
 Definition
Term
municipal bond interest
 Definition
Term
no-additional-cost services
 Definition
Term
personal physical injury
 Definition
Term
punitive damages
 Definition
Term
qualified pension plan
 Definition
Term
qualified principal residence
 Definition
Term
qualified retirement planning services
 Definition
Term
salary reduction plan
 Definition
Term
scholarship
 Definition
Term
self-insured medical plan
 Definition
Term
stock dividend
 Definition
Term
workers' compensation
 Definition
Term
working-condition fringe benefit
 Definition
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