I have a new sole-proprietor business client that owns a construction company and pays every workday for all of his full-time employee's lunch. This is more that $4000 for the whole year. Nothing fancy just regular to-go meals from a restaurant that he pays of his company to reward his loyal employees.

I am under the impression that meals are deductible if the main purpose of the meals was the conduct of business but what about employees' meals while on lunch break?