Employee Education Benefit Program Eligibility Employee must be

Employee Education Benefit Program

Eligibility Employee must be: Accepted as UTSA Student Currently employed in Benefits Eligible position and have been for the last 6 consecutive months Meet successful class completion standards Degree program, or classes if non-degree student Must be related to current or prospective job duties Requires approval from Supervisor Checkmark denotes items that have not changed.

Degree Program Related to Job May relate to current job duties May relate to prospective job duties or position that can reasonably be attained in the future. Per State Government Code 656, program will allow an employee to: Prepare for technical or legal developments Increase work capabilities Increase employee competence Checkmark denotes items that have not changed.

Classes Scheduled During Normal Work Hours Allowed Only up to three (3) hours per week during Fall and Spring Semesters Must obtain supervisor approval BEFORE enrolling in courses Supervisor may approve the degree program and deny request for classes during normal work hours Does not deduct from any paid leave balances Does not require a flex schedule Can be listed as training on the timesheet Checkmark denotes items that have not changed.

Successful Completion Standards Classes are completed, not dropped or listed as incomplete Employee receives a letter grade of C or above Specific programs may require higher grade. Employee remains in a benefit eligible position through the semester If standards are not met Funds requested under the EEB Program will be revoked. Employee will be responsible for any funds due. Checkmark denotes items that have not changed.

The To-Do List HOP 4. 08 Employees as Students will be updated. Website under the Human Resource Department main site Form with directions FAQ’s http: //www. utsa. edu/hr/EEB/ Human Resources and Financial Aid departmental procedures updated. Checkmark denotes items that have not changed.

Tax Implications Program Summary Employee Educational Benefit Program Current Program Previous Program Plan Effective Date September 1 st 2015 (Fall 2015) Prior to September 1 st, 2015 (Spring 2015) IRS Authority 127 Qualified Educational Assistance Program Employees will continue to pay the Statutory Tuition rate 177 (d) Qualified Tuition Reduction Plan Statutory Tuition Designated Tuition 12 Semester Credit Hours (SCH) Employees pay statutory tuition as the State does not allow waiver of this portion of tuition 12 Semester Credit Hours (SCH) Course Fees Paid by the Student/Employee Taxation Implications Employers to exclude from employees’ wages up to $5250 per calendar year Requires the benefit to be reported as taxable income for graduate students only Checkmark denotes items that have not changed.

Tax Implications (127 Qualified Educational Assistance Program) Previous Guideline 177 (d) Qualified Tuition Reduction Plan Previous tax implication required the tuition benefit to be reported as taxable income for graduate students Non-taxable for undergraduate students Current Guideline 127 Qualified Educational Assistance Program Educational Benefit becomes taxable income after the threshold of $5250 is met for the employee Undergraduate/Graduate status does not matter Based on 2015/2016 Employee Education Benefit Rates, the maximum award of 12 semester credit hours benefit amount is < the $5250 maximum benefit http: //www. utsa. edu/fiscalservices/EBB. html Employee will receive the reimbursement under this Plan as a tax-free fringe benefit as long as benefit remains under $5250 Checkmark denotes items that have not changed.

Employee Tax Implications by Plan Spring/Summer 2015 An employee enrolled for Undergraduate courses in the Plan Previous Plan 177 (d), tuition benefit is not reported as taxable income An employee enrolled for Graduate courses in the Plan Previous Plan 177 (d), tuition benefit reported as taxable income Fall 2015 An employee enrolled for Undergraduate courses in the Plan Current Plan 127, tuition benefit is not reported as taxable income up to $5250 An employee enrolled for Graduate courses in the Plan Current Plan 127, tuition benefit is not reported as taxable income up to $5250 Checkmark denotes items that have not changed.