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University's tuition reduction arrangement limited to faculty and senior administrators found to be non-discriminatory

  • Hogan Lovells
  • -
  • USA
  • -
  • September 20 2010

In a recent private letter ruling, PLR 201029003 (released July 23), the Internal Revenue Service approved a university's tuition reduction plan which consisted of an arrangement ("Plan A") pursuant to which spouses, children and other dependents of all university employees were eligible for 100 tuition reduction at the university, if admitted, and an arrangement ("Plan B") that was limited to spouses, children and other dependents of tenured faculty, associate professors, assistant professors, members of the university administrative council, other administrative officers and certain upper-level management employees and other employees who would qualify for a tuition benefit if they attended other colleges and universities equal to 50 of tuition charged at any other higher-educational institution