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Overview:

The landscape of employer-provided fringe and other benefits continues to evolve rapidly as federal legislation, regulatory guidance, and workplace trends influence both compliance obligations and opportunities for improving total compensation strategies. The One Big Beautiful Bill Act (OBBBA), enacted last year, makes significant changes to fringe and other workplace benefits that employers are able to offer employees

Companies are providing more fringe benefits to employers more than ever before, thus reducing company cost but raises employee morale. Due to market adjustments employers are looking for ways to obtain top talent through providing more fringe benefits. However, IRS endorsement on employers to tax employees when appropriate for fringe benefits is on the rise. Employers must meet the non-taxable fringe benefit substantiation rules along with proper determination of taxation.

Areas covered in this training:

- Updates for the OBBBA to transportation and moving expense taxation
- Review FMV (Fair Market Value) and how the IRS determines it.
- Discussion on No additional cost services, employee discounts, working condition fringe benefits & De minimis Fringe Benefits.
- Review qualified transportation benefits
- Discuss several excludable fringe benefits such as Retirement planning, athletic facilities, achievement awards etc.
- Discuss fringe benefits that should be taxable
- Review Moving/Relocation Expenses
- Review executive taxation items, like spousal travel, Company aircraft usage etc.
- Once a benefit is determined taxable, how to handle it
- Brief overview of how to handle any fringe benefits that AP pay.

Why Attend this Training:

2026 fringe-benefit reforms introduce both expanded opportunities and heightened compliance obligations for employers. Careful review of plan documents, payroll procedures, and communication practices will be essential to maintaining tax‑favored treatment. By preparing now, employers can mitigate risk and continue offering competitive, compliant benefit programs.

Participants will walk away with a better understanding of the IRS view on fringe benefit taxation. The details of the IRC exceptions allowed by the IRS will be detailed and explained to participants. Participants will be able to better identify and calculate the fair market value of fringe benefits for taxation purposes. The OBBBA Fringe benefit updates will be reviewed.

Suggested Attendees:

- Human Resources and Benefits Managers
- Payroll Managers
- Compliance Specialists
- Executive Leadership
- Benefits Brokers and Consultants

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