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- @073 CHAP ZZ
-
- ┌─────────────────────────────┐
- │ NON-TAXABLE FRINGE BENEFITS │
- └─────────────────────────────┘
-
- Despite some erosion in recent years, the tax law still
- tends to put employee fringe benefits on somewhat of a
- pedestal. The following discussion covers 3 of the more
- commonly provided types of fringe benefit ("employee wel-
- fare") plans offered by employers, generally on a tax-free
- basis to employees: Health care plans, disability insur-
- ance, and group-term life insurance plans. This discussion
- does not cover other important benefit plans such as pen-
- sion and profit sharing plans, discussions of which are to
- be found elsewhere in this program or, if you have a copy,
- in the related book "STARTING & OPERATING A BUSINESS IN
- @STATE."
-