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

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