Which of the Following Is True About Excluded Fringe Benefits

Which of the following is true about excluded fringe benefits? (Select all that apply.)

A) They must be part of the employer's cafeteria plan.
B) The cash value of excluded fringe benefits is always taxable.
C) Excluded fringe benefits are not generally a taxable part of employee pay.
D) Excluded fringe benefits are generally not reported on the employee's W-2.