At present, an employer can provide up to $1200 of miscellaneous benefits per year to each employee, subject to certain limitations. This could be done from two companies, thus doubling the amount of non-taxable benefits. Shareholders who work for their own company are treated as employees so, as you can see, it would be possible to get $2400 worth of benefits per year not taxable. If there were three or more companies, the figure could get even bigger. The law is to be changed so this practice can’t continue.