a. For each category of fringe benefits given, state whether the discrimination rule applies, 3. Fringe Benefits. (Obj. 2) The discrimination rule applies to certain fringe benefits, but not to others. and give two examples of specific fringe benefits in that category. Examples of Specific Benefits in Each Category Discrimination Fringe Benefit Category Rule Applies? De minimis fringe benefits Qualified employee discounts Working condition fringe benefits No-additional-cost services On-premise athletic facilities b. What are the tax consequences of violating the discrimination rule?