Overview:
The landscape of employer‑provided fringe and other benefits continues to evolve rapidly as federal legislation, regulatory guidance, and workplace trends influence both compliance obligations and opportunities for improving total compensation strategies. The One Big Beautiful Bill Act (“OBBBA”), enacted last year, makes significant changes to fringe and other workplace benefits that employers are able to offer employees
Companies are providing more fringe benefits to employers more than ever before, thus reducing company cost but raises employee morale. Due to market adjustments employers are looking for ways to obtain top talent through providing more fringe benefits. However, IRS endorsement on employers to tax employees when appropriate for fringe benefits is on the rise. Employers must meet the non-taxable fringe benefit substantiation rules along with proper determination of taxation.
Areas covered in this training:
· Updates for the OBBBA to transportation and moving expense taxation
· 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
· 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.
Why Attend this Training:
2026 fringe‑benefit reforms introduce both expanded opportunities and heightened compliance obligations for employers. Careful review of plan documents, payroll procedures, and communication practices will be essential to maintaining tax‑favored treatment. By preparing now, employers can mitigate risk and continue offering competitive, compliant benefit programs.
Participants will walk away with a better understanding of the IRS view on fringe benefit taxation. The details of the IRC exceptions allowed by the IRS will be detailed and explained to participants. Participants will be able to better identify and calculate the fair market value of fringe benefits for taxation purposes. The OBBBA Fringe benefit updates will be reviewed.
Suggested Attendees:
· Human Resources and Benefits Managers
· Payroll Managers
· Compliance Specialists
· Executive Leadership
· Benefits Brokers and Consultants
Dayna Reum
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 for 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.
SHRM -
Standeagle is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDCs for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit - portal.shrm.org.
HRCI -
This webinar has been approved for 1.0 HR (General) re-certification credit hours toward California, GPHR, HRBP, HRMP, PHR, and SPHR recertification through the HR Certification Institute.
The use of this seal is not an endorsement by the HR Certification Institute of the quality of the activity. It means that this activity has met the HR Certification Institute’s criteria to be pre-approved for re-certification credit.
ACCREDITATIONS
