OTHER EMPLOYEE FRINGE BENEFITS (7 OF 9)
01.Core Concepts
Tuition Reduction Granted to Employees of Educational Institutions • Generally, applies to undergraduate education • Graduate education excluded if student performs teaching or research activities Adoption Assistance Programs • Maximum exclusion is $17,670 (2026) • Phaseout applies is $265,080 - $305,080 (2026) • Must meet nondiscrimination requirements