Now with more and more businesses using fringe benefits to compete for talent by keeping costs of doing business minimal, the Internal Revenue Service counters with more robust regulations to ensure compliance. It remains essential for payroll professionals and all employers to become aware of the tax implications of these benefits.

This webcast by payroll expert speaker Dayna J. Reum, CPP, FPC, will have a deep look into the regulatory position of fringe benefits by the IRS, focusing attention on:

Taxable vs. Non-taxable Benefits: What the IRS Considers Taxable vs. Non-taxable and How It Determines Which Fringe Benefits are Taxable vs. Exempt under the Code.

IRC Exceptions: What IRS Code Exception exists and How they are applied in Practice.

Compliance Concerns: Why Providing Non-Taxable Benefits Can Sometimes Make Them Taxable Depending on Delivery or Record Keeping.

Fair Market Value Calculation: Learn how to correctly determine and calculate the fair market value of fringe benefits for tax reporting purposes.

By attending this session, participants will leave with actionable insights and tools to navigate the complex landscape of fringe benefit taxation effectively and confidently.

Key Areas:-

IRS rules for taxation of Fringe Benefits
How to calculate the value of a noncash fringe benefit
Review of excludable fringe benefits and the 2025 limits
Procedures for recording fringe benefits
Year-end best practices for fringe benefit taxation and how to minimize those challenges in 2025.

Review FMV (Fair Market Value) and how the IRS determines it.
Discussion on No additional cost services, employee discounts, working condition fringe benefits & De minimis Fringe Benefits.
Review qualified transportation benefits for 2025
Discuss several excludable fringe benefits such as Retirement planning, athletic facilities, achievement awards etc.
Discuss fringe benefits that should be taxable
Review Moving/Relocation Expenses
Review executive taxation items, like spousal travel. Company aircraft usage etc.
Once a benefit is determined taxable, how to handle it (Brief overview of how to handle any fringe benefits that AP pay.)
Annual Fringe Benefit limits will be reviewed.

Who Should Attend:-

· Payroll and Tax Professionals

· Accounting Professionals

· CFO

· HR Professionals

Instructor

Dayna Reum

Payroll Expert

Dayna is currently the Director of Payroll Operations at Ann & Robert Lurie Children’s Hospital of Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

Credits

Opty learn is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities.

Frequently Asked Questions

Live training course/ webinar is an Online training seminar which you can access through your computer and laptop or phone and directly interact with our expert speaker and allow to ask questions during the Live webinar. Conference material used by our speaker to the Live webinar will be provide with your Instruction kit before the Training.

Recorded webinars or On-Demand are self-paced audio-visual training program that you can watch at your own pace to earn Continuing Education Units (if applicable). Online, recorded training courses are accessible whenever you choose, for an unlimited number of times. Additionally, you have three months from the purchase date to watch as many times as you like. After a live training or webinar has started, you will receive the instructions and link to access the recorded training course. If it has already been recorded, you can access it right away.

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IRS Rules for Fringe Benefit Compliance in 2025 - From Perks to Pitfalls

Course Type	HR & Payroll
Date & Time	Aug 8th 2025 01:00 PM ET
Duration	60 Minutes
Instructior	Dayna Reum

Purchase Options

Recorded
Recorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit.

$ 165
E-transcript
E-transcripts is a text version of a live webinar which you will get in pdf format.

$ 165

Recorded + E-transcript
Recorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit. E-transcripts is a text version of a live webinar which you will get in pdf format.

$ 175

Recorded with Copyright
E-transcripts is a text version of a live webinar which you will get in pdf format. Copyright is a recorded session which you can share with your colleagues.

$ 185

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