By Mitch Goldberg
Director of the Welfare Fund

In the past week or so we have had many inquiries regarding the Legal Fringe Benefit. Under Section 61 of the Internal Revenue Service Code, Legal Service Fringe Benefits are considered income subject to Federal employment taxes (Income, Social Security and Medicare) for full-time employees. Accordingly, the amount of this benefit must be incorporated into each employee’s W-2 Wage and Tax statement.

Please note that the Legal Service Fringe Benefit amount for the year 2018 will be $110.13 for all Active Welfare Fund members. This amount will be reported on the W-2 form for each full time member with a deduction for FICA and Medicare tax. If any active member needs a new form or has any questions, he or she should call the payroll department for their agency.

Legal service benefits are available to you through the Legal Services Section established by the Trustees of the Fund. This plan of benefits has been established to provide a wide range of legal services at no cost to you. The lawyers and staff of the Legal Services Section are located at 216 West 14th Street in New York City. Legal services benefits are only available through the Legal Services Section; if you need a lawyer, you may choose not to use these benefits, but you will not be reimbursed for any outside attorney that you use. The following services are covered: legal advice and consultation, drafting wills and testamentary trust agreements, domestic relations, including separation, divorce and annulment, family court proceedings including custody visitation, family offenses, abuse and neglect and paternity, consultation on family court support proceedings and representation in those cases where it is determined that the presence of an attorney is necessary, tenant questions, problems and proceedings, examination of leases, purchase and sale of primary residence, consumer protection problems and retail credit problems (excluding class action suits and small claims), bankruptcy and social services consultation.