ATHLETIC FACILITIES
01.Core Concepts
• T a xf r e et oe m p l o y e e i f : • On the premises of the employer • Operated by the employer • Substantially all use is by current and retired employees • Helps reduce employee stress, promote healthy habits, and keep employees motivated Impact on Retirement Planning • May be offered as a tax-free benefit to retired employees • Maintain physical fitness as well as socialization network