IRS 132 ASSESSMENTS
Protecting Your Organization While Ensuring Compliance
Section 132 of the Internal Revenue Service Code governs fringe benefits, including employer-provided transportation, security-related travel, and relocation assistance. When these benefits are provided in the interest of executive protection or threat mitigation, a security-based justification is often required to satisfy IRS scrutiny.
THREAT DRIVEN. AUDIT READY.
At The North Group, we conduct IRS 132 assessments through a security lens, helping organizations:
Validate the necessity of protective services and transportation benefits.
Document legitimate security risks that warrant employer-provided transportation, aircraft use, or housing.
Support defensible positions for executive protection tax exclusions under IRS rules.
Avoid the costly misclassification of security-driven fringe benefits.
SECURITY-DRIVEN METHODOLOGY
We apply a structured, intelligence-led approach to justify security benefits:
- Threat Risk and Vulnerability Assessments. We evaluate personal and organizational risk factors based on role, visibility, threat history, and known adversaries.
- Protective Intelligence Reviews. We analyze your current threat landscape, including online harassment, reputational targeting, and regional instability.
- Protective Measures Evaluations. We assess your security provisions to ensure they align with actual threats.
- Documentation & Reporting. Our team prepares IRS-compliant records that explain the business necessity and security rationale for fringe benefits provided.
WHY THIS MATTERS
Misaligned or undocumented fringe benefits can trigger audits, penalties, and reputational harm. Our security-forward assessment process ensures:
- Benefits are clearly tied to real-world risks
- Records are audit-ready and defensible
- Executive protection strategies are aligned with tax laws
TRUSTED BY SECURITY-CONSCIOUS ORGANIZATIONS
We support Fortune 500 companies, critical infrastructure leaders, and high-profile executives in navigating the intersection of tax compliance and personal security. Whether you’re currently undergoing an audit or proactively documenting IRS 132-related benefits, our team ensures your security protocols withstand regulatory scrutiny.
