Which of the following is true about excluded fringe benefits? You may select more than one answer.

A: Excluded fringe benefits are generally not reported on the employees W-2.unanswered

B: Excluded fringe benefits are not generally a taxable part of employee pay.unanswered

C: They must be part of the employers cafeteria plan.unanswered

D: The cash value of excluded fringe benefits is always taxable.