The major U.S. airlines have frequent-flyer plans, which offer awards (free flights or upgraded seats) after a person has accumulated a certain number of miles flying on a given airline. In the case of sales reps who accumulate miles on business travel, who should get these awards—the reps who did the traveling or their companies who paid for the trips? If you give the awards to the reps, should the awards be considered taxable income to the salespeople?