| http://www.w3.org/ns/prov#value | - The lodging must be provided in-kind ???for the convenience of the employer.??? This is essentially the same test as whether the employee is required to accept the lodging ???as a condition of employment.??? Under this test, there must be a ???direct nexus??? (that is, a direct connection or link) between the lodging furnished and a substantial non-compensatory business purpose of the employer tha
|
