The IRS recently released the 2018 version of Publication 15-B, which contains information for employers on the tax treatment of certain kinds of fringe benefits. The 2018 version is significant because it includes changes made by the tax law enacted at the end of 2017 – the Tax Cuts and Jobs Act. Employers that offer fringe benefits should review IRS Publication 15-B and work with their tax advisors to implement any necessary changes.