132 provides that GI does not include any fringe benefit that qualifies as a:
i. no-additional-cost service,
ii. qualified employee discount,
iii. working condition fringe,
iv. de minimis fringe,
v. qualified transportation fringe
vi. qualified moving expense reimbursement, or
vii. on-premises athletic facilities.
b. Non-cash forms of compensation that do not fall within one of the statutory categories must be included in the employee’s GI.
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