No (Tax-) Free Lunch: Entertainment, Awards, and Meals Under the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act ("Act"), signed into law on Dec. 22, 2017, changes, among many other things, the availability of employer deductions for fringe benefits. In this article, we take a close look at the Act's changes to employer deductions for business-related entertainment, employee achievement awards, and on-premises meals.

This article was submitted by Matthew Ehinger, Ice Miller LLP. If you would like to submit content or write an article for the Tax Section, please email Kara Sikorski at ksikorski@indybar.org.