TaxGuyBill
Level 15

Those rules have not changed for 2018.  IF they are deductible, they would be subject to the 50% limit.

However, I'm concerned about the words "routine" and "occur".

If the purpose of getting together is for a business discussion and that is the primary conversation, yes, it would be deductible.  If they were having lunch and just happened to discuss some business stuff, no, that probably not be deductible.

0 Cheers