Which of the following, if any, is subject to an overall limitation on meals?
A)Meals provided to employees during a business meeting.
B)Meals provided at cost to employees at a cafeteria funded by the employer.
C)A Fourth of July company picnic for employees.
D)Meals provided to employees during a training event or retreat at an off-site location.
E)All of these.

Question

Quizplus · Accepted Answer

Meals provided at cost to employees at a cafeteria funded by the employer are subject to an overall limitation on meals. The cost of these meals must be included in the employee's wages and is subject to the 50% deduction limitation on meals. The other options listed are not subject to this overall limitation.

Which of the Following, If Any, Is Subject to an Overall