Page 5-7 (Section 5-4a) of the text mentions qualified tuition reduction plans under which an educational institution may reduce or pay the tuition for its employees, and the employees will not be taxable on the assistance.

• What criteria are used to determine whether the employer qualifies to provide nontaxable qualified tuition reductions or payments under such a plan?
• Which individuals may receive the nontaxable qualified tuition reductions or payments?
• Are there circumstances in which a tuition reduction or payment made by a qualifying employer for a qualifying individual will nevertheless be taxable to the employee? If so, describe these circumstances.