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Fringe benefits or other incidental profits or benefits accompanying an office or position.

The abbreviation perks is used in reference to extraordinary benefits afforded to business executives, such as country club memberships or the free use of automobiles.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


Collins Dictionary of Law © W.J. Stewart, 2006

PERQUISITES. In its most extensive sense, perquisites signifies anything gotten by industry, or purchased with money, different from that which descends from a father or ancestor. Bract. lib. 2, c. 30, n. 8; et lib. 4, c. 22. In a more limited sense it means something gained by a place or office beyond the regular salary or fee.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
* It covers an exhaustive list of employee benefits, including retirement benefits, death in service, long-term disability benefits, short-term sickness benefits, medical benefits, workmen's compensation, maternity and paternity
The MetLife survey examined the UAE's rapidly changing and increasingly competitive employment market, in which employee benefits such as health insurance play a vital role in achieving business outcomes by reducing employee stress related to financial security and health worries, and enhancing employee productivity and loyalty/retention, through higher levels of engagement.
- Assess the Russian employee benefits market, including state and compulsory benefits and private benefits
The AICPA Employee Benefit Plan Audit Quality Center offers resources to enhance a firm's audit performance.
Once these are established, a risk reduction plan can be implemented to minimize the exposure as much as possible through administrative procedures; then consideration can be given to transferring the rest of the risk to an insurance company through the purchase of employee benefits liability and fiduciary liability.
"Ever more rigorous audit expectations may make a complex and confusing set of rules even more so, but they will enhance the usefulness of CPAs who audit employee benefit plans."
Employee benefit captives would not be for everyone, however, he notes.
Through the New York Lawyer/ Corporate Employee Benefit Program, attorneys and paralegals of New York City law firms can streamline their apartment searching process through online searches, schedule open house visits and contact over 2,000 landlords, management companies and brokers.
This article guides tax executives through the labyrinth of changes the Act makes in the employee benefit provisions of the Internal Revenue Code.

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