What criteria do you use to determine taxability? Section 132(e)(1) of the IRS code seems to leave some discretion to employers. Please comment on how you treat recognition items such as gift certificates, dinners, movie tickets, gifts, cash (other than bonuses), etc. Please e-mail or fax a copy of your policy on de minimus or taxability of rewards/recognition if you have one. Thank you. Maria Scott Financial Analyst Union Sanitary District ph. (510) 790-0100 x226 fax (510) 793-0650 e-mail
