Tuition Remission

(effective 7/1/10)

Tuition Benefits for Employees:

Lesley University is committed to the importance of life-long learning for all employees. The Lesley University Tuition Remission Program provides full and part-time employees and their eligible family members (dependent children, spouses/spousal equivalents and spousal equivalent's children) an opportunity to expand their knowledge, skills and practical experience; enabling them to become catalysts and leaders in their professions, their lives and the world. The program is designed to attract and retain employees whose professional goals reflect and enhance Lesley's mission. The primary goal of this program is to provide all employees the ability to obtain an undergraduate degree.

The Tuition Benefit provides:

Eligibility:

After 90 days of employment, full-time employees and benefit-eligible part-time employees are eligible for sixteen credits and eight credits of tuition remission respectively, per academic year (fall through summer) if matriculated into an eligible degree program. Employees may register for coursework during early and regular registration however they do not count as a seat for purposes of minimum/maximum number of students. Employees are eligible for the following:

Undergraduate Coursework 100% Remission:

Graduate Coursework 75% Remission:

*Employees who have matriculated into an eligible graduate degree program prior to July 1, 2010 will continue to receive 100% remission for the duration of their degree program.

50% Remission:

The following is not eligible for the tuition remission benefit:

Additional Information:

Tuition Remission for eligible dependents (As of fall 2009):

Eligibility:

After one full year of employment in a full-time position or ten years of employment in a benefit-eligible part-time position, the dependent of an employee may receive an unlimited number of credits of tuition remission if matriculated into an eligible degree program. Dependents may register for coursework during early registration however they do not count as a seat for purposes of minimum/maximum number of students. Qualified dependent children are eligible for the following:

Undergraduate Coursework 100% Remission:

Graduate Coursework 50% Remission:

The following is not eligible for the tuition remission benefit:

Additional Information:

Tuition Exchange Program (TEP)

Full-time faculty, administrators, and support staff who have completed at least one (1) year of continuous full-time employment at Lesley University and benefits eligible part time employees who work at least 17.5 hours with ten or more years of service as of September 25th are eligible to apply for a TE scholarship on behalf of their dependent child. Tuition Exchange scholarships are limited to one dependent child in an employee’s family. Dependents are defined per IRS guidelines.

Council for Independent Colleges Tuition Exchange Program (CIC-TEP)

Full-time faculty, administrators, and support staff who have completed at least one (1) year of continuous full-time employment at Lesley University and benefits-eligible part time employees who work at least 17.5 hours with ten or more years of service as of September 25th are eligible to apply for a CIC-TEP scholarship for their dependents, spouse/spousal equivalent.

Only one child at a time may be enrolled in either the Tuition Exchange Program (TEP) or Council for Independent Colleges Tuition Exchange Program (CIC-TEP). For more information, visit the children tuition remission link.

Tuition Benefits for Spouses/Spousal Equivalents:

Spouses and Spousal Equivalents of actively working full/part-time employees who satisfy the eligibility requirements are eligible for up to 50% tuition remission for unlimited credits per semester and per academic year for coursework at Lesley University. For more information, visit the spouses tuition remission link.

Tax Implications for Tuition Benefits:

In general, IRS regulations consider anything of value provided to an employee by an employer to be a form of compensation. All compensation must be reported as taxable wages and is subject to income tax withholding, unless specifically excluded by the Internal Revenue Code.

Under section 117(d) of the Internal Revenue Code, educational institutions offering a full reduction of tuition charges to employees, their spouses (but not spousal equivalents) and dependent children for undergraduate coursework may exclude the value of this education from their employees’ taxable wages. The exclusion under this section does not extend to graduate coursework.

As of January 1, 2002, Section 127 of the Code allows all employees, whether or not they are an educational institution, to provide their employees with educational assistance for both undergraduate and graduate work. Employers may provide each employee with up to $5,250.00 of educational assistance per year on a tax-free basis. Any benefits in excess of the $5,250.00 must be added to employees’ taxable wages and employment taxes must be withheld.

For all spouses, same sex spousal equivalents and dependents of employees who receive tuition remission, all graduate credit is viewed as income and is subject to income tax to the employee on a term by term basis.

For more information on Tuition Remission and Scholarship Benefits, please contact the Benefits Specialist.