学费交换项目
什么是学费交换项目?
Over 675 undergraduate colleges nationwide, including 火博体育大学, participate 参加学费交换(TE)项目. Participating institutions may offer the dependents1 of eligible faculty and staff Tuition Exchange Scholarships that help to significantly 支付高等教育费用.
Who may apply for the Tuition Exchange 程序?
Regular or temporary full-time and part-time 员工s with at least three years of continuous service in a one or more of the following benefit-eligible position (measured from the effective date of the position) are eligible for this benefit if the 员工 占据下列位置之一:
- 9至12个月的聘期;
- A part-time 员工 hired to work in a 12-month position for at least 1,365 hours 每年;
- A full-time Faculty member appointed in a temporary position for at least two consecutive semesters in each of the three continuous years of service; or
- An exempt and non-exempt 员工 in a shared position.
If an 员工 in one of the foregoing benefit-eligible categories changes status to an ineligible category, eligibility for the TE 程序 for a dependent enrolled in the 程序 will continue until the end of the academic year in which the change 状态发生.
Full-time faculty members and non-union staff members who have retired under the College’s definition of retirement status are also eligible to apply for participation in the 程序代表他们的依赖. Full- or part-time 员工s who cease employment at age 55 or older and have at least 15 years of full-time service are considered 书院退休人员.
Certification of eligibility does not guarantee acceptance at the host institution 或保证被TE课程录取.
Participation in this program is not an 员工 entitlement. Information and application materials for this program can be obtained from the Financial 援助办事处网站. Questions concerning an 员工 or retiree’s eligibility should be directed to 火博体育学院人力资源办公室.
好处和限制
An eligible 员工/retiree may apply for up to eight semesters of certification 供其受抚养子女使用. However, it is up to the admitting institution to award 学费交换名额给学生. 要求福利的雇员/退休人员 under the Tuition Exchange 程序 cannot participate in the External Tuition 程序 对于同一学期的同一受抚养人.
Eligibility is limited to children claimed on the 员工’s /retiree’s federal income 纳税申报表.
离职的影响
An eligible 员工 who separates from employment before an eligible dependent child enters the TE 程序 will not be eligible for participation in the program. 如果 student has been certified and accepted by the host institution, participation will 以一年为限. If a person separated from employment while an eligible dependent child is a participant in the TE 程序, eligibility will be continued for the full 仅限学年.
If an eligible 员工 dies before his/her dependent child has completed his/her education through the TE 程序, the dependent will be permitted to remain in the 程序. Dependents of deceased 员工s may be eligible to participate in TE 程序 在现行的大学政策指导下.
修改或终止的权利
Like all benefits, the existence and continuation of the TE 程序 rests solely with
火博体育大学.
学费交换项目 follows the federal tax rules for the exclusion from the 员工’s income for qualified tuition benefits under IRC section 117(d). In accordance with those rules, the benefit must be for undergraduate education for the 员工’s “child” (IRC section 152(f)(1) definition of child, i.e.，儿子，女儿， stepchild, qualified foster child, legally adopted child, or child lawfully placed for adoption with the 员工) who is less than age 19 or is a student less than 24岁. If both parents are deceased, the age limit is 25.
The special rule for divorced parents under IRC section 152€ applies. 这不是 change the age limitations, but whether the child is the 员工’s dependent is based on whether the 员工 is the custodial parent or, if the 员工 is not the custodial parent, the custodial parent has released the claim for the tax dependent exemption 这一年.
如果 child getting the tuition benefit does not meet these requirements, the fair market value of the tuition benefit is included in the 员工’s income as wages, 并受适用的扣缴. 此外，联邦税收的排除 applies to any highly compensated 员工 only if such reduction is available on substantially the same terms to a reasonable classification of non-highly compensated 员工.
Tuition benefit provided at the graduate student level is included in the 员工’s income as wages, 并受适用的扣缴.