So I completed an audit review by the IRS - they are disallowing my "FAM" trips - which meet exactly the criteria you've provided here. The IRS claims this is related the tax code in section 274 - Disallowance of certain entertainment, etc expenses effective as of 12/22/2017. They claim that these FAM trips are considered "education" and therefore not deductible, even though I use them to both service existing clients and to build new business/obtain new clients.
