I'd be wary if my only employees are my children, where I'm not required to withhold taxes, and I'm excercising that requirement based on the employee being my minor dependent.
To easy to abuse the meal option that way. Take the kids to McDonald's for lunch and call it a "business lunch" with your own children? I would fully expect to much of that to raise eyebrows if someone is actually paying attention at the IRS. But that's me.
