Susan E. Thomas CPA
Newsletter
Comparison of Types of Educational Assistance

Types of Educational Assistance

Do Your Employees Have to Take a Course That is Job-Related?

Can You Exclude the Cost of the Educational Assistance from Your Employees' Gross Income?

Can you Deduct the Cost of the Educational Assistance?

Educational Assistance Plans (EAPs)

No

Yes

Yes

Educational Reimbursement Programs (ERPs)

Yes

Yes

Yes

Tuition Reduction Programs

No

Yes

Yes

Educational Benefit Trust

N/A

No

Yes

Scholarships and Fellowships

No

Yes

No

Training Programs

Yes

Yes

Yes



Prepared by Broadridge Investor Communication Solutions, Inc, Copyright 2011