2.03.1 Compensation (5)

Question 問題
Which of the following fringe benefits is NOT excludable from an employee's wages?

A. Qualifying adoption expenses of $13,810 provided through an adoption assistance program.

B. Educational assistance expenses of $5,250 provided through an educational assistance program.

C. $60,000 of group term life insurance covering the death of an employee.

D. Dependent care assistance of $5,000 provided through a dependent care assistance program.

The correct answer is 正解は、[C. $60,000 of group term life insurance covering the death of an employee.]
団体生命保険料の、$50,000を超える保険金に対応する部分は課税対象となります。
参考：Qualifying adoption expenseは2018年は$13,818、2019年は$14,080まで非課税。