This webinar offers an in-depth exploration of the tax implications and operational requirements of educational assistance programs under the Internal Revenue Code (IRC), particularly Section 127. Participants will gain valuable insights into structuring these programs to maximize benefits for both the employer and employees while ensuring compliance with tax regulations.

Learning Objectives:

• Determine the scope and limitations of Section 127 Educational Assistance Programs, including what constitutes tax-free educational benefits and the annual exclusion limits for employees


• Evaluate the criteria for a program to qualify as a "Working Condition Benefit" under IRC Section 132 and how it differs from educational assistance, ensuring the proper classification and tax treatment of employee benefits


• Identify the necessary steps to maintain a non-discriminatory educational assistance program, recognizing the importance of inclusivity in program design to meet IRS requirements for tax-favored status