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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