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 |