De Minimus Benefits
A benefit given by an employer to employees that is of minimal to nominal value, infrequently given on a per-employee basis that is difficult to account for. Examples of De Minimus Benefits are: occasional company employee parties or picnics, use of the copy machine or company phone for occasional personal use, coffee, doughnuts and soft drinks, birthday or holiday gifts of low fair market value. Other such benefits may be considered de minimus based upon their impracticality or unreasonableness of accounting.
