Human Resources

Appendix X - Tuition Reduction & Educational Assistance Plan

THIS NOTICE IS PROVIDED PURSUANT TO SECTION 89(k) OF THE INTERNAL REVENUE CODE AND CONTAINS IMPORTANT INFORMATION ABOUT THE WESTERN ILLINOIS UNIVERSITY TUITION REDUCTION AND EDUCATIONAL ASSISTANCE PLAN. PLEASE READ AND RETAIN IT FOR FUTURE REFERENCE.

I. Western Illinois University Tuition Reduction and Educational Assistance Plan

Section II.A.13, of the Board Regulations establishes the Western Illinois University Tuition Reduction and Educational Assistance Plan to provide tuition and fee waivers to eligible employees. The specific benefits available under the Plan are described in Section II.C.7.h. of the Board Regulations (for Civil Service employees).

This notification is provided pursuant to Section 89(k) of the Internal Revenue Code to inform employees of Western Illinois University of the benefits available under the Western Illinois University Tuition Reduction and Educational Assistance Plan. These benefits are summarized below for your information; however, in the event of any inconsistency between this notification and the terms of the Plan as described in the Board Regulations, the provisions of the Board Regulations or the applicable bargaining agreement shall control.

II. Civil Service Employees

Civil Service employees in status positions (including learner, trainee, apprentice, and provisional appointments) shall be eligible for tuition and fee waivers at any state university in Illinois as set forth below.

  1. Tuition and fee waivers shall be granted by each state university in Illinois to status Civil Service employees of the University. The following credit hour maxima shall apply to employees who enroll in courses at Western Illinois University: 6 credit hours per term (18 credit hours per year) if employed full time, 4 credit hours per term (12 credit hours) if employed three quarters time, and 3 credit hours per term (9 credit hours per year) if employed half time or retired. These maxima are employee benefit limitations and do not apply to enrollment in approved work related training programs, the purpose of which is to improve service. The fees which will be waived by the University include registration, application fees, credit evaluation fees, admission fees, activity fees, graduation fees, and textbook rental fees. In addition, service fees, such as those imposed to secure revenue for bond retirement, will be waived by the University for an employee of the University.
  2. For employees who enroll in courses at state universities in Illinois other than Western Illinois University, the credit hour maxima and fees which will be waived will be determined by the institution in which such employees enroll.
  3. Employees with appointments which are less than half time are not eligible to receive tuition and fee waivers.
  4. Employees are encouraged to enroll in courses having scheduled class hours outside their scheduled work hours. For courses held during the employee's work schedule, the employee may be excused to attend classes subject to a maximum of 4 clock hours per week or the number of clock hours required to attend one course, whichever is greater. Requests for excused absences to attend classes must be submitted to the supervisor for approval prior to enrollment and request for waiver of tuition. When such approval is granted, employees shall "make-up" time at the discretion and approval of the supervisor by (i) working outside of regularly scheduled hours during the work week in which the excused absence occurs, or (ii) deducting the time spent in class from the employee's accumulated vacation leave. Daily overtime compensation shall not be earned for make up time worked under (i) above.

III. Survivor's Waivers

The natural, adopted, foster, and step-children and the spouse of any status Civil Service employee under full-time employment (including employees on sick leave or compulsory disability leave) who dies while in service at the University shall be entitled to a waiver of tuition and fees (as defined above) up to and including the baccalaureate degree at the University. Should both parents be full-time employees, the death of one parent shall make the child eligible for the waiver of tuition and fees. Children of a divorced employee are eligible for waiver of tuition and fees if such employee was contributing to their support at the time of death.

IV. Requests for Waivers

Employees or eligible survivors who wish to receive tuition and fee waivers under the Plan from Western Illinois University should submit such requests to Human Resources (Civil Service employees) at least one (1) day prior to the end of the class registration period. Employees or eligible survivors who wish to receive tuition and fee waivers under the Plan from another institution must submit such requests to the Admissions Office or other designated office, of the institution from which the waiver is sought in accordance with the procedures of that institution. The decision whether or not to grant the waiver shall be made by that institution.

V. Tax Status of Waivers

While it is the intent of the Board of Trustees of Western Illinois University to provide eligible employees a means of obtaining tuition and fee waivers on a tax exempt basis under the Western Illinois University Tuition Reduction and Educational Assistance Plan, the Board does not warrant or represent that any waiver granted under the Plan will be considered tax exempt by the Internal Revenue Service. Employees are encouraged to contact their tax advisor for advice regarding the tax status of any such waiver.

VI. Requests for Further Information

Employees may obtain further information and a copy of the Western Illinois University Tuition Reduction and Educational Assistance Plan from Human Resources.

Civil Service Handbook

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