Page 367 - Small Business IRS Training Guides
P. 367
• Employee Newsletters: Many taxpayers publish a newsletter for employees, and include various uplifting stories
including identifying employees recognized for achievement or job performance.
• Employment Contracts: Benefits that are provided on a discriminatory basis may be described in employment
contracts with key personnel.
Summary
You are now able to identify changes made under Tax Cuts and Jobs Act (TCJA) regarding employee achievement awards.
73233-102 13310-5 Tax Cuts and Jobs Act
