OTHER EMPLOYEE FRINGE BENEFITS (5 OF 9)
01.Core Concepts
Qualified Retirement Planning Services • Excluded if employer maintains qualified plan • Information about the qualified plan, plus general advice and information • If discriminatory, HCEs must recognize income Athletic Facilities • Operated by the employer; and • Located on the employer’s premises; and • “Substantially all” of the use of the facility is by employees of the employer, their spouses or their dependent children.