Tax Facts 8910 / What is a “de minimis” fringe benefit? Editor’s Note: The 2017 tax reform legislation eliminated the 50 percent deduction for business-related entertainment expenses.

On December 20, 2023, the IRS issued Notice 2024-2, which provides question-and-answer guidance on various aspects of the SECURE 2.0 Act. This post focuses on the “de minimis financial ...