Reimbursed Employee Expenses: New Tales from the Grimm Brothers 28 Willamette Law Review 1991-1992

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28 Willamette L. Rev. 1 (1991-1992)
Reimbursed Employee Expenses: New Tales from the Grimm Brothers

handle is hein.journals/willr28 and id is 11 raw text is: ARTICLES
WILLAMETTE LAW REVIEW
28:1 Winter 1991
REIMBURSED EMPLOYEE EXPENSES: NEW TALES
FROM THE GRIMM BROTHERS*
BY RIDGELEY A. SCOTT**
I. INTRODUCTION ...................................... 2
II. THE RISE OF RECORDS .............................. 5
III. PREVIOUS REIMBURSEMENT PROGRAMS ............. 18
IV. NEW REIMBURSEMENT GUILDELINES ............... 29
A. Business Connection ............................. 31
B. Substantiation for Entertainment ................. 35
1. Per Diem ..... ....................... 38
2. General Automobile.......................... 41
3. FA VR ....................................... 43
4. Other Programs .............................. 46
C. Substantiation for Other Transactions ............ 48
D. Return Requirement ............................ 52
E. Compliance ..................................... 53
V. CONSEQUENCES ..................................... 54
VI. RULING AND ENFORCEMENT PRACTICES ............ 60
A . R ulings ......................................... 60
B. Enforcem ent .................................... 62
VII. CONCLUSION ........................................ 64
* Copyright retained by author.
** Professor of Law, Widener University.