Subsidized Parking & Section 132 Plans?

[Guest Mariko]

I have a client with a Section 132 Parking Plan through which all employees can pay for parking (or other transit) on a pre-tax basis. Due to differences in affordability, the execs are parking in a safe, well-lit, covered structure and the lower paid rank-and-file park a few blocks away. Recently, crime has escalated around the corporate HQ (downtown Oakland, CA - several muggings/stabbings/shootings within a block of client's HQ during broad daylight) creating a situation where the rank-and-file are more at risk walking to/from the building from the far away lots.

Has anyone had success in putting in a subsidized parking program based on a sliding salary scale? Since the Section 132 is already in place, do corporate parking subsidies happen entirely outside of the 132 plan? Is there any tax benefit to the employer? Any insight would be greatly appreciated.

Thanks!