A work-life referral (WLR) program is an employer-funded benefit that provides WLR services to eligible employees. WLR services (also referred to as caregiver or caretaker navigation services) assist employees with identifying life-management resources for solutions to personal or work challenges. Under certain circumstances, the value of such referral services can be excluded from gross income and employment taxes as a de minimis fringe benefit. The IRS has issued FAQs that address the federal tax treatment of WLR services. The IRS notes that the FAQs don’t address the direct or indirect payment for the life-management resources. For more information: https://bit.ly/3UpEoQb
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