Seminars may be planned with a formal meeting scheduled on shore in order to comply with current requirements for participation in professional meetings, including any amendments made in the Tax Reform Act of 1986. The vessels will be used for transportation, hotel and restaurant. It is recommended that each participant consult his or her attorney or accountant for additional information concerning the tax effect of seminar and conference attendance. A certificate of participation indicating continuing education credits will be given to attended after the conclusion of each seminar, as well as financial documentation of course costs.

Tax factors to consider, as reported in Delta Airlines SKY magazine of June 1992 are: "If you travel for business using a cruise ship as your mode of transportation to your destination, you may deduct up to twice the highest federal government per diem paid to government employees traveling within the U.S. The highest federal per diem is currently $174 per day, so you may deduct up to $348 per day per person. For example, if you travel to the Virgin Islands on a cruise ship to attend a business convention or seminar on the islands, your transportation cost deduction is up to $348 per day.

Expenses for incentive trips that do not entail business work are not deductible at hotels or for cruises. This, CEI often incorporates professional training into the incentive programs, gaining the most favorable tax treatment.

Planners will want to discuss deductibility issues with their own professional counsel, but there are many factors to consider when planning a conference cruise.

• The guaranteed, fixed cost of a cruise.
• The ease of administration - One call does it all.
• The level of service.
• Meeting rooms, audiovisual equipment and coffee breaks are included in the cruise price.
• And the most important - the bottom line. When the cost of operating your meeting / conference / incentive is lower on a cruise - even with a tax deduction - what becomes more important - the tax deduction or the bottom line? The bottom line, of course!

:: View Cost Comparisons for Attendees            :: View Sample Budget for Associations