Payment by Employer of Expenses for Club Dues, Meals and Entertainment, and Spousal Travel

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This document contains proposed regulations relating to reimbursements and other expense allowance arrangements under section 62(c) of the Internal Revenue Code of 1986 (Code), working condition fringe benefits under section 132(d) of the Code, and expenses for club dues, spousal travel, and business meals and entertainment that are disallowed as a deduction to the employer under section 274(a)(3), (m)(3), and (n)(1) of the Code. The proposed regulations reflect changes to the law made by sections 13209, 13210, and 13272 of the Omnibus Budget Reconciliation Act of 1993, 107 Stat. 469 (1993) (OBRA). The persons affected by the proposed regulations are persons who provide or receive the use of club membership dues, spousal travel expenses, or business meals and entertainment.