PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 879
"(d) WORKING CONDITION FRINGE DEFINED.—For purposes of this section, the term 'working condition fringe' means any property or services provided to an employee of the employer to the extent that, if the employee paid for such property or services, such payment would be allowable as a deduction under section 162 or 167. "(e) D E MINIMIS FRINGE DEFINED.—For purposes of this section— "(1) IN GENERAL.—The term 'de minimis fringe' means any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the employer to the employer's employees) so small as to make accounting for it unreasonable or administratively impracticable. "(2) TREATMENT OF CERTAIN EATING FACILITIES.—The operation by an employer of any eating facility for employees shall be treated as a de minimis fringe if— "(A) such facility is located on or near the business premises of the employer, and "(B) revenue derived from such facility normally equals or exceeds the direct operating costs of such facility. The preceding sentence shall apply with respect to any officer, owner, or highly compensated employee only if access to the facility is available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification set up by the employer which does not discriminate in favor of officers, owners, or highly compensated employees. "(f) CERTAIN INDIVIDUALS TREATED AS EMPLOYEES FOR PURPOSES OF SUBSECTIONS (a)(1) AND (2).—For purposes of paragraphs (1) and (2)
of subsection (a)— "(1) RETIRED AND DISABLED EMPLOYEES AND SURVIVING SPOUSE
OF EMPLOYEE TREATED AS EMPLOYEE.—With respcct to a line of business of an employer, the term 'employee' includes— "(A) any individual who was formerly employed by such employer in such line of business and who separated from service with such employer in such line of business by reason of retirement or disability, and "(B) any widow or widower of any individual who died while employed by such employer in such line of business or while an employee within the meaning of subparagraph (A). "(2) SPOUSE AND DEPENDENT CHILDREN.—
"(A) IN GENERAL.—Any use by the spouse or a dependent child of the employee shall be treated as use by the employee. "(B) DEPENDENT CHILD.—For purposes of subparagraph (A), the term 'dependent child' means any child (as defined in section 151(e)(3)) of the employee— "(i) who is a dependent of the employee, or "(ii) both of whose parents are deceased. For purposes of the preceding sentence, any child to whom section 152(e) applies shall be treated as the dependent of Ante, p. 799. both parents. "(g) SPECIAL RULES RELATING TO EMPLOYER.—For purposes of this section— "(1) CONTROLLED GROUPS, ETC.—All employees treated as em-
ployed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section.
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