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Meals, entertainment and fringe benefits

Meals, entertainment and related fringe benefits after tax reform

Since 2017, the tax rules affecting the deduction of meals, entertainment, and related fringe benefits have been subject to numerous changes affecting different years. In light of the total disallowance of expenses for employer-provided eating facilities that goes into effect in 2026, employers may wish to review their policies on providing employee meals and/or eating facilities.

Aircraft Club: Tax news and developments affecting company aircraft

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Brad White

Brad White

Specialized Tax Services Leader, PwC US

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