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QUICK REFERENCE GUIDE FOR PUBLIC EMPLOYERS <br />Benefit or Program <br />IR Code <br />Section <br />Income Tax <br />Withholding <br />Social Security <br />and Medicare <br />Accident Insurance <br />105, 106 <br />Exempt, except for <br />certain long-term care <br />benefits. <br />Exempt <br />Adoption Expenses <br />137 <br />Exempt <br />Taxable <br />Athletic Facilities, on <br />employer premises <br />132(j)(4) <br />Exempt if substantially all use is by employee, <br />spouse or dependent children <br />Achievement <br />Awards <br />74, 274 <br />Value of noncash safety or length -of -service <br />awards valued up to $400 for nonqualified or <br />$1,600 for qualified awards (see Pub. 15-B and <br />Pub. 535) <br />Cafeteria Plan (see <br />specific benefit) <br />125 <br />Exempt on same basis as specific benefit (see <br />Pub. 15-B) <br />Clothing Provided <br />162 <br />Exempt, if required and not suitable for <br />nonbusiness use <br />Dependent Care <br />Assistance <br />129, 3121(a), <br />3401(a) <br />Exempt up to $5,000 ($2,500 for married filing <br />separate return) per year <br />Disability Pay <br />3121(a)15; <br />6051(f) <br />Taxable to extent coverage paid by employer <br />(see Pub. 15-A) <br />Educational <br />Assistance <br />127, 132(d) <br />Exempt for up to $5,250 of benefits per year; if <br />work related, may also qualify as working <br />condition fringe benefit. <br />Group Term Life <br />Insurance <br />79 <br />Exempt <br />Exempt up to cost of <br />$50,000 of <br />insurance <br />Health Insurance or <br />Reimbursement <br />105, 106 <br />Exempt, except for <br />certain long-term care <br />benefits <br />Exempt <br />Lodging <br />119 <br />Exempt if for employer's convenience as a <br />condition of employment <br />Meals <br />119 <br />Exempt if furnished on employer's premises for <br />employer's convenience, or if qualifying as de <br />minimis <br />Membership Fees <br />Paid <br />132(a)(3) <br />Exempt if for professional and business -related <br />organizations and reasonable business purpose <br />15 <br />