others. 3. Fringe Benefits. (Obj. 2) The discrimination rule applies to certain fringe benefits, but not to a. For each category of fringe benefits given, state whether the discrimination rule applies, and give two examples of specific fringe benefits in that category. Examples of Specific Fringe Benefit Category Rule Applies? Benefits in Each Category De minimis fringe benefits Discrimination 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