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Hotel: Sales Clerk, Sales Clerk/Cashier,
Sales/Commissions, Store Lead Cashier
Sales & Marketing: Marketing Director, Marketing
Operation Analyst, Publicity/Promotions/Advertising
Assistant
Stardust
Accounting: Accounting Clerk IV, Accounting Clerk
III, Accounting Clerk II, Accounting Clerk I,
Accounting Clerk Supervisor, Assistant Controller,
Controller, Credit Clerk II, Food & Beverage
Comptroller, Internal Control Specialist, Inventory
Control, Senior Accountant, Vending Machine Attendant
Administrative: Administrative Assistant,
Administrative Clerk, Director Human Resources,
Director Administration, Employee
Relations/Development, Employee Relations/Development
Manager, Employment Supervisor, Human Resource Staff
Assistant, Purchasing Agent, Receptionist, Runner,
Safety Loss Manager, Secretary, Senior Purchasing Agent
Sales & Marketing: Advertising Manager, Director
Marketing, Director Marketing Manager, Direct Mail
Clerk, Group Sales Manager, Market Operations Analyst,
Market Operator Analyst, Promotions/Special Events
Manager, Promotions Attendant, Promotions Director,
Sales Account Ex, Sales Account Executive
Turning first to the Boyd test, which is applied separately
to each eating facility at issue, we find that employee meals
which are provided by an employer on a nondiscriminatory basis
are a de minimis fringe benefit under section 132(e) if: (1) The
eating facility is owned or leased by the employer, (2) the
facility is operated by the employer, (3) the facility is located
on or near the business premises of the employer, (4) the meals
furnished at the facility are provided during, or immediately
before or after, the employee’s workday, and (5) the annual
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