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Retirement Planning
Chapter 13: Employee Benefits & Fringe Benefits/NO-ADDITIONAL-COST SERVICES
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Chapter 13: Employee Benefits & Fringe Benefits

NO-ADDITIONAL-COST SERVICES

01.Core Concepts

• Service employer allows employees to receive services free of cost to the employee. • Services received by the employee cannot result in any cost to the employer. • Includes lost revenue • Examples: flights; hotel accommodatio ns; cruises; bus, train, or subway transportation on a space-available basis Impact on Retirement Planning • May be offered to retired employees and their dependents • Availability during retirement can help fulfill the retirement vision without the need to increase distributions from the retirement portfolio.