*Tax Face-off—In a new case, the Boston Bruins hockey team was allowed to deduct 100% of the cost of pregame meals furnished to its players and personnel at hotels on the road as a “de minimis fringe benefit.” The meals qualified under a special exception for “eating facilities.” Normally, this tax benefit is reserved for cafeterias and similar facilities on the main business premises.
*Late Again?—Perhaps you can overlook occasional tardiness for legitimate reasons, but it becomes a problem if a worker is habitually late to work. Document both verbal and written warnings, and follow up to see if the behavior improves, stays the same or even worsens. If an improvement is only temporary, or there is no improvement, it may be grounds for dismissal.
For additional information, please contact your Marvin and Company, P.C. representative.