1:4-15 a. What are the seven major types of fringe ben- efits covered by Sec. 132? b. What tax advantage is offered relative to such benefits? c. Are such benefits available to employees only or may the benefits also be offered to spouses, dependents, and retirees? d. Is discrimination prohibited relative Sec. 132 benefits? to e. What is the tax impact on the employer and employees if an employer's plan is discriminatory?