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On-Premises Fringe Benefits, Part II: Is There Such a Thing as a Free Lunch?
Ogletree Deakins Link to more items from this source
Nov. 18, 2014
"Employers may prefer to rely on the de minimis exclusion for subsidized company cafeterias ... rather than the exclusion under section 119 because the rules are more straightforward and mechanical, assuming that the facility generates some revenue. In contrast, the exclusion under section 119 depends on whether the employer can satisfy the subjective 'convenience of the employer' test."

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