Excargodog
SWAG points are not used for non-rev travel for the employee, the employee’s spouse, the employee’s dependents, or the employee’s parents. In fact no SWA employee is required to participate in the SWAG program and they still get full flight benefits and there is no imputed income paid. Also retirees get flight benefits and they don’t pay any taxes on the flights. Again at SWA there are no taxes paid on flight benefits for active or retired employees and those family members eligible for flight benefits. The only taxes is on SWAG points which are not connected to flight benefits and there is no requirement to collect SWAG points.