So you are feeling festive, and you want all your employees to know you appreciate their hard work in 2019. But before you dash to the Mall (or your favorite website), here are a few reminders:Cash Equivalents are Taxable to the Employee.Sad but true. Any gift card or certificate, whether redeemable at a restaurant, movie theater, store, or website, must be included in the employee’s taxable compensation. Cash equivalents are not considered “de minimis” in any amount and cannot be excluded. The only exception is small amounts of cash provided for an occasional meal or transportation to enable an employee...