(A) General
fee
remission
education benefits program
policy. The Wright state university board of trustees has established an
educational benefits program
employee fee
remission policy to permit and encourage employees, their spouses,
retirees, and eligible dependents to enroll for course work at the university
with educational benefits under the provisions of the Wright state university
code of regulations. The benefit under this program consists of payment of the
instructional fee, general fee, and out-of-state tuition (if applicable) while
engaged in eligible course work at the university for qualifying employees;
payment of a portion of the instructional fee, general fee, and out-of-state
tuition (if applicable) while engaged in eligible course work at the university
for their spouses and eligible dependents of qualifying employees; and for
payment of a portion of the instructional fee, general fee and any out-of-state
tuition while engaged in eligible course work at the university for qualifying
retirees and their spouses and eligible dependents. The policy also provides a
benefit for services rendered the university by
certain graduate assistants, graduate teaching
assistants, and research fellows.
The program consists of two separate employee benefit plans
(the qualified educational assistance plan and the fee remission plan)
providing similar benefits. Eligible participants access educational benefits
under both plans in the same manner. The two plans are maintained to provide
maximum benefits while minimizing income tax liability for the benefit amount
for eligible participants.
Under the first plan, eligible employees and retirees enrolled
for qualifying graduate level courses at the university receive benefits under
the qualified educational assistance plan. The qualified educational assistance
plan is offered under the provisions of Internal Revenue Code Section
127.
Under the second plan, fee remission plan benefits are
available to eligible employees and eligible retirees enrolled for
undergraduate classes at the university, to the spouses and dependents of
eligible employees and eligible retirees enrolled for graduate and
undergraduate classes at the university, and to certain graduate assistants,
graduate teaching assistants, and research fellows.
The fee remission plan benefit is offered under the provisions
of Internal Revenue Code Section 117.
(B) Eligibility for benefits. Eligibility is
determined by the status of the employee or retiree on the first day of the
applicable term. An employee who is eligible employee on the first day of
classes of an academic term remains eligible for that academic term even if the
employee separates from service with Wright state university during the period
of the term.
(1) The following persons are
considered eligible employees for benefits under the qualified educational
assistance plan:
(a) An employee of the
university who is appointed to work at least on a seventy-five per cent annual
full-time equivalency basis in one or more of the following categories:
(i) Fully affiliated faculty;
(ii) Professional/administrative staff;
and
(iii) Hourly paid staff.
Appointed to work at least on a seventy-five per cent annual
full-time equivalency basis is defined as appointed to work full time for a
minimum of three academic quarters, as appointed to work seventy-five per cent
of full-time for one year, or as appointed to work an equivalent amount of time
on an annual basis if the appointment period is of another length.
(b) A retiree who has
at least ten years of Wright state university service and who was eligible for
educational assistance and/or fee remission benefits at the time of his or her
retirement, including disability retirement, from Wright state
university.
(c) An employee on a
disability leave who is appointed to work at least on a seventy-five per cent
annual full-time equivalency basis.
(2) The following persons are considered
eligible for benefits under the fee remission plan.
(a) All those defined as eligible in
paragraph (B)(1)(a) of this rule.
(b) Spouses and dependents of eligible
employees and retirees. A "dependent" is a daughter, son, stepdaughter, or
stepson of the employee as defined in Internal Revenue Code Section 152 who is
eligible to be claimed as a dependent on the employee's federal income tax
return. In addition, registered domestic partners and their tax dependent
children are also eligible for benefits.
(c) Spouses and dependents of active
employees or retirees who were eligible at the time of the death of the
employee and spouses and dependents of eligible employees on disability
leaves.
(d) Graduate assistants,
graduate teaching assistants and research fellows who are employed on a
part-time basis under a university contract, and full-time instructors
who are required to be enrolled in a graduate
program.
(C) Eligible course work.
(1) Eligible course work under qualified
educational assistance plan is as follows:
(a)
Eligible course work for employees and retirees is graduate level course work
at Wright state university.
(b)
Course work for professional degrees at Wright state university is not eligible
course work under the qualified educational assistance plan.
(2) Eligible course work under the
fee remission plan is as follows:
(a) Eligible
course work for employees other than graduate assistants, graduate teaching
assistants, and research fellows is undergraduate and graduate course work and
noncredit courses or workshops at Wright state university.
Noncredit courses or workshops must be determined by the
employee's supervisor as being beneficial for the training of the employee.
Certain noncredit courses or workshops may be restricted from this benefit by
authority of the dean who is responsible for the academic area in which the
program is offered.
(b)
Eligible course work for retirees and for spouses and eligible dependents of
employees and retirees is undergraduate and master's level course
work.
(c) Eligible course work for
graduate assistants, graduate teaching assistants, and research fellows is
undergraduate and graduate course work.
(d) Course work for professional degrees such
as those in the school of medicine and the school of professional psychology is
not eligible course work under the fee remission plan.
(e) Course work taken by high school students
as part of a dual enrollment program is not eligible under the fee remission
plan.
(f) The benefits under both
plans are limited to courses at Wright state university. This does not preclude
participation in "Southern Ohio Council for Higher Education" or other
consortia arrangements available to other Wright state university students that
do not involve payments to other colleges or universities.
(g) Employees who had previously been
approved to receive cash payments for payment for coursework at other colleges
and universities, upon the approval of the provost and subject to any
conditions or limitations established by the provost, may be permitted to
continue their programs.
(D) Benefit amount.
(1) The amount of benefits provided under the
qualified educational assistance plan is
a
as follows:
(e)(a) Benefits for
eligible employees are equal to one hundred per cent of the instructional,
general and any tuition fees for eligible course work.
(f)(b)
Benefits for eligible retirees are equal to eighty per cent of the
instructional, general and any tuition fees for eligible course work.
(2) The amount of benefits
provided under the fee remission plan is as follows:
(a) Benefits for eligible employees are equal
to one hundred per cent of the instructional, general and any tuition fees for
eligible course work.
(b) Benefits
for eligible retirees and for spouses and dependent children of eligible
employees and retirees are equal to eighty per cent of the instructional,
general and any tuition fees.
(c)
Benefits for graduate assistants, graduate teaching assistants and research
fellows are equal to one hundred per cent of the instructional, general and any
tuition fees for eligible course work.
(e) Benefits for eligible noncredit courses
or workshops are equal to seventy-five per cent of the fee for the noncredit
course or workshop.
(E) Income taxation of benefits.
(1) Qualified educational assistance plan
benefits are not subject to federal income taxation up to the annual maximum
amount provided for by Internal Revenue Code Section 127(a) (currently an
amount equal to five thousand two hundred fifty dollars per individual per
calendar year).
(2) Qualified
educational assistance plan benefits in excess of the Internal Revenue Code
Section 127(a) maximum are subject to federal income taxation and appropriate
payroll withholding.
(3) Fee
remission plan benefits for all graduate course work are subject to federal
income taxation and appropriate payroll withholding. In addition, fee remission
plan benefits for all undergraduate course work are subject to federal income
taxation for all registered domestic partners and their tax dependent children
unless the employee has filed a "certification of tax-qualified dependents"
with the department of human resources certifying the recipient of the fee
remission as an Internal Revenue Code defined tax dependent.
(4) The amount of qualified educational
assistance plan benefits and the amount of Fee remission plan benefits for
graduate classes will be recorded each quarter. The taxable portion of these
benefits will be determined on a quarterly basis. The taxable portion will be
included as taxable income in, and any related income taxes will be withheld
from, the employee's pay in the last month of the quarter in which the
course(s) was (were) taken.
(5) Fee
remission plan benefits for undergraduate course work and qualifying noncredit
courses and workshops are not subject to federal income taxation.
(D)(F) Limitations on
benefits.
(1) An active employee
does not have to complete an application form for fee
remission or qualified educational assistance plan benefits for credit hours
taken at Wright state university. The employee shall notify the office of the
bursar of the employee's request for educational benefits at the time
instructional and general fees are to be paid. A staff member in the office of
the bursar will verify the employee's eligibility for educational benefits and
will apply any benefit within credit hour limits to the eligible employee's
student accountin active pay status, other
than a graduate assistant, a graduate teaching assistant or a research fellow,
is limited to benefits no greater than the instructional fee, general fees, and
any out-of-state tuition for a maximum total of eight quarter hours of credit
hour courses in one academic quarter for both qualified educational assistance
plan benefits and fee remission benefits .
For the purpose of educational benefits there are
five
three
academic quarters
semesters per year: fall, intersession, winter, spring and summer. Summer
terms a, b, and c constitute one academic quarter
semester. Summer terms a and b are each
equivalent to one-half of an academic quarter
semester for
the application of the eight credit hour maximum.
Both qualified educational assistance plan benefits and fee
remission benefits are payable for audited courses and courses for academic
credit at the university for eligible employees.
(2) Fee remission benefits
fro
for
credit-hour courses for a spouse or dependent of an eligible employee, for an
employee on disability leave, for a retiree or a spouse or dependent of a
retiree are not limited to a maximum number of hours per
quarter
semester.
(3) Graduate assistants, graduate teaching
assistants, and research fellows on an annual appointment are eligible to
receive fee remission benefits for a total of four
three
consecutive quarters
semesters (up to sixty quarter
semester
credit hours), of which the summer quarter
semesters only may be split between two academic
years.
(4) Except for certain
restricted offerings, an eligible employee may receive a Fee remission benefit
for seventy-five per cent of the fee for a noncredit course or workshop offered
by Wright state university if the enrollment for the noncredit course or
workshop is approved by the employee's supervisor as being beneficial for the
training of the employee. Certain noncredit courses or workshops may be
restricted from this benefit by authority of the dean or director who is
budgetarily responsible for the academic area in which the course or workshop
is offered.
(5) No fee remission
benefits are provided for noncredit courses or workshops for retirees or for
spouses and dependent children of employees and retirees.
(6) Fee remission and qualified educational
assistance plan benefits are provided for credits at Wright state university
earned by examination. Such benefits are not provided for the fee charged to
take the examination for such credits.
(7) An employee taking a class during
regularly scheduled work hours must obtain approval from the employee's
supervisor.
(E)(G) Benefits payable
when other educational benefits are provided
(1) For an eligible employee who is receiving
financial assistance or a scholarship from Wright state university or any other
course for the quarter for which the employee applies for fee remission or
qualified educational assistance plan benefits, all other financial aid that is
tuition-restricted will be applied to the student's account first, and the fee
remission or qualified education assistance plan benefits will be applied to
any remaining balance of instructional, general or out of state tuition
amounts. In this circumstance, not refund will be created as a result of the
Fee remission or qualified educational assistance plan benefits. When the other
financial aid is unrestricted as to use (i.e. it can be applied against any
legitimate student charge), the fee remission or qualified educational
assistance plan benefit will be applied to the student's account first, and the
other financial aid will be applied to all remaining charges. In this
circumstance, if a credit balance exists after all charges have been
liquidated, a refund to the student will be issued.
(2) For the spouse or dependent of a
qualifying employee or a retiree who is eligible for fee remission benefits
from a source other than and in addition to Wright state university, fee
remission benefits provide by Wright state university are applied in the same
manner as in paragraph (E)(1) of this rule.
(F)(H) Procedures for
accessing educational benefits
(1) An active
employee does not have to complete an application form for fee remission or
qualified educational assistance plan benefits for credit hour classes taken at
Wright state university. The employee shall notify the office of the bursar of
the employee's request for educational benefits at the time instructional and
general fees are to be paid. A staff member in the office of the bursar will
verify the employee's eligibility for educational benefits and will apply any
benefit (within credit hour limits) to the eligible employee's student
account.
(2) A spouse or dependent
child of an eligible employee does not have to complete an application form to
access fee remission benefits for qualifying course work at Wright state
university. An eligible employee must complete a dependent statement for fee
remission authorization form to designate the employee's eligible dependents.
The spouse or dependent child shall notify the office of the bursar of the
individual's request for fee remission benefits at the time instructional and
general fees are to be paid. A staff member in the office of the bursar will
verify the individual's eligibility for fee remission benefits and shall apply
the benefit to the individual's student account.
(3) A qualifying retiree or the spouse or
dependent child of a qualifying retiree must complete and submit to the office
of the bursar an application for educational benefits for courses taken at
Wright state university. This application must include verification of the
student's eligibility from the department of human resources.
(4) Graduate assistants, graduate teaching
assistants, and research fellows who have an approved, completed contract with
the office of graduate studies will have their fee remission benefit
automatically applied to their student account.
(5) Fees not paid by fee remission or
qualified educational assistance plan benefits must be paid at the time that
these educational benefits are requested.
(6) Employees who seek fee remission benefits
for noncredit courses or workshops shall submit a completed application for
educational benefits wit the registration form for the course of
workshop.
(7) Educational benefits
are subject to verification and possible audit. If subsequent investigation
verifies that benefits were provided in error, the student will be billed for
the appropriate tuition and fees.
(I)
Adjunct tuition
remission program. The Wright state university board of trustees has
established an educational benefits program adjunct fee remission policy to
permit adjuncts actively teaching for Wright state university to enroll for
graduate course work at the university with educational benefits under the
provisions of the Wright state university code of regulations. The benefit
under this program consists of payment of eighty percent of the instructional
fee, general fee, and out-of-state tuition (if applicable) while engaged in
eligible graduate course work at the university.
Eligibility is determined by the
teaching status of the adjunct on the first day of applicable term. Active
teaching status is based on teaching at least one course (three credit hours or
more) in the applicable term. An adjunct that is deemed eligible on the first
day of classes of an academic term remains eligible for that academic term even
if the adjunct separates from service with Wright state university during the
period of term.
Eligible coursework represents all
graduate level courses offered by the university with the exception of graduate
courses offered as part of any professional degree in the school of
professional psychology or boonshoft school of medicine. All university
undergraduate courses are also excluded. An eligible adjunct is limited to four
credit hours of graduate level course work per term. The course work taken by
the adjunct cannot conflict with his or her teaching assignment
time(s).
Benefits for all graduate course work
are subject to federal income taxation and appropriate payroll
withholding.
