LO 4-1, 4-2, 4-3, 4-5 Dallas is the payroll accountant at White Box Builders and is preparing an information package about voluntary and fringe benefits. Using the following list of fringe benefits, classify each benefit as pre-tax or post-tax and as taxable or tax-exempt for federal income taxes.

Employee Benefits Benefit Pre-tax Post-tax Taxable Tax-Exempt 401(k)

Medical insurance Off-site gym membership United Way contributions AFLAC Tuition assistance up to $5,250 annually Commuter passes up to $300 monthly