Which of the Following Is True About Excluded Fringe Benefits

Which of the following is true about excluded fringe benefits? (You may select more than one answer. )

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