•  
  •  
 

Abstract

The exclusion from income of meals and lodging provided for employees has always been an important feature of employee status in farm and ranch operations. The statutory enactment making employee meals fully deductible as a de minimis fringe benefit effective in 1998 has made meals provided to employees an even more valuable employee benefit. Moreover, if more than one-half of the employees to whom meals are provided on an employer's premises are provided for the convenience of the employer, then all of the meals are treated as furnished for the convenience of the employer.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.