My employer requires certain information for entertainment and business meals reimbursed under our accountable plan, including the names and affiliations of all the attendees.
I've recently been challenged on this rule, maily because the host can't remember the names. I checked the IRS publications trying to find a paragraph I could quote as an authoritative source.... but to no avail. I can't fine anything in their publications that says you must list the attendees' names.
I suspect I'm just missing it, so if anyone could help me out I'd appreciate it.