If section 274(j) were to be repealed and the fair market value of service and safety awards became taxable to employees, how would your organization respond?

The current value of the awards would be grossed up for the employees to cover their income tax on the awards
25%
We would reduce program award values by the taxable amount, and then gross up the employees' awards
0%
Our program would maintain current award values, but employees would be expected to pay the taxes on their awards
0%
We would cancel our program
75%

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