PURPOSE:      

 To provide information regarding tuition remission as an incentive for self-improvement and a means of encouraging higher education for current and retired employees, as well as their dependents.

 DEFINITION:

 CONTINUOUS EMPLOYMENT - Uninterrupted and working regularly scheduled hours including time away from work for vacation and sick leave, based on the date of acceptance of the position or date of hire.

DEPENDENT - A spouse recognized under Florida law, a University certified domestic partner or dependent child as defined.  A marriage license is proof of dependency for a spouse. 

DEPENDENT CHILD – A natural, adopted or step-child receiving 50 percent or more support from the University Employee.

NORMAL PROGRESS – Continuous enrollment in a degree-seeking program, enrollment in a minimum of six credits per semester (both Fall and Spring) and earn 12 credits per year.

REGULAR FULL-TIME - An employee who is scheduled to work 100 percent time on a continuing basis or at least 80 percent time working via an approved alternative work arrangement.

REGULAR PART-TIME - An employee who is scheduled to work 50 percent time or more on a continuing basis.

RETIRED EMPLOYEE - A former employee who is eligible to receive benefits under the Group Retirement Plan. (A former employee who is vested in the Group Retirement Plan, but not eligible to receive benefits under the early retirement provision is not eligible for tuition remission). 

 POLICY:

 The University will grant tuition remission to all regular full-time or regular part-time employees who have completed 90 calendar days of continuous employment at the University prior to the first scheduled day of class as published in the University Bulletin. If the completion of the 90 days falls after the first scheduled day of class, eligibility shall commence at the next successive regular registration.

REGULAR FULL-TIME EMPLOYEES are eligible for 100 percent tuition remission for:

1.      A maximum of seven credits for Fall semester

2.      A maximum of seven credits for Spring semester

3.      Not more than eight credits for all summer sessions during one calendar year

4.      One intersession course per calendar year

Regular full-time employees accepted into the regular MBA “lock-step” program are eligible for a maximum of twenty-four credits per calendar year. Regular full-time employees must submit a signed form, generated by human resources, of approval by their supervisor to participate in this program.

Regular full-time employees may attend class during assigned regular working hours with the prior approval from the supervisor and appropriate vice president/ dean.

Dependents of regular full-time employees are eligible for tuition remission at the University of Miami for a total of 10 semesters or 150 credits, whichever is greater, except in the School of Architecture where a maximum of 164 credits is permissible. There are restrictions as described in this policy.

Coursework that is begun but not completed for any reason will count against the 150 credit (164) maximum for dependents. Coursework that is failed will count against the 150 credit (164) maximum.

Dependents of employees hired before September 1, 2002 will receive 75 percent tuition remission during the employee’s first five years of regular full-time employment, and 100 percent thereafter.    A dependent   of an employee hired on or after September 1, 2002 is eligible for tuition remission at the University of Miami after completion of one full year of full-time regular service at the rate of 70 percent during years two through five, 85 percent during years six through ten and 100 percent thereafter.

REGULAR PART-TIME EMPLOYEES are eligible for 50 percent tuition remission for:

1.      A maximum of seven credits for Fall semester

2.      A maximum of seven credits for Spring semester

3.      Not more than eight credits for all summer sessions during one calendar year

4.      One intersession course per calendar year

Regular part-time employees accepted into the regular MBA "lock-step" program are eligible for 50 percent tuition remission for a maximum of twenty-four credits per calendar year. 

Regular part-time employees may not attend classes during their scheduled working hours.

Dependents of part-time employees are not eligible for tuition remission.

RETIRED EMPLOYEES are eligible for 100 percent tuition remission for themselves and their dependents.

BFRAG REQUIREMENTS - All full-time undergraduate dependents that plan to use tuition remission are required to apply for the William L. Boyd, IV, and Florida Resident Access Grant (BFRAG). All dependents that qualify for the BFRAG will have the amount of the BFRAG subtracted from their charges for tuition and fees, and tuition remission will cover the remaining entitled costs. If a dependent qualifies for the

BFRAG and does not apply as required, tuition remission will be reduced by the amount of the BFRAG. This BFRAG policy affects only dependents that are full-time undergraduate students eligible for 100 percent tuition remission. This BFRAG policy does not affect dependents receiving less than 100 percent tuition remission.

ADMISSION & NORMAL PROGRESS REQUIREMENTS

·        Employees and dependents must meet admission requirements.

·        The application fee is waived for employees and dependents.

·        Dependent children must be enrolled in a college level degree program before they reach the age of 23.

·        Dependent children must make normal progress toward graduation or until the maximum benefit has been received per this policy.

·        If a semester(s) is/are missed due to extenuating circumstances, documentation may be submitted to Benefits Administration who will consider each request on a case-by-case basis.

Normal progress towards graduation requirement is modified for dependents who obtain an undergraduate degree using the tuition remission and who wish to pursue a graduate course of study at the University of Miami.  Within a two-year period following the graduation date, a dependent may resume utilizing tuition remission for graduate study credits (balance of 150 credits). To be eligible for resumption, the dependent must submit certification of dependent status and a letter of justification for making an exception to the "normal progress towards graduation" requirement. Each request will be handled on a case-by-case basis.

PROOF OF DEPENDENCY - Every dependent of a University employee enrolled in the University of Miami health care plan will be eligible for tuition remission, provided they meet all the other tuition remission requirements. Certification of a dependent child normally requires a copy of the employee’s most recent IRS tax return (1040 U.S. Individual Income Tax Return); exceptions will be made in certain circumstances, however, such as divorce.

DEPENDENT CHILD ELIGIBILITY – To be eligible for this benefit, the dependent child must begin an undergraduate degree-seeking program before reaching the age of 23.  For graduate study, the dependent child must begin a graduate degree-seeking program within two years of the date of the completion of an undergraduate degree.  The dependent child will not be eligible for tuition remission for any semester that begins after reaching 27 years of age.

DOCTORAL LEVEL STUDY is granted on a case-by-case basis to regular full-time employees through a cost-sharing arrangement. Doctoral level study requests must be received by the Provost and only that office may approve tuition remission for such requests. Doctoral level study is not available to dependents. The following is the cost-sharing formula for the regular full-time employee doctoral level programs:

·        No tuition remission during the first year of regular full-time employment.

·        After completion of twelve months of employment, employee receives a 75 percent tuition discount.

·        After completion of two full-years of employment, the University pays the difference between tuition charged at Florida State System Universities and the University of Miami; employee pays the tuition amount charged by the applicable State University.

NON-CREDIT COURSES - Only employees are eligible for approved non-credit classes. Preparatory classes (GRE, GMAT, LSAT, SAT, etc.) are not eligible for tuition remission. CLEP exams will be reimbursed for up to three failed exams. There is no limit on passed exams for all tuition remission recipients.

COURSES EXCLUDED FOR TUITION REMISSION - Tuition remission is not available in the following:

·        School of Law or School of Medicine

·        Special programs including the Executive MBA, Working Professional Program MBA (unless awarded a scholarship for the Working Professional Program) and the Master of International Business programs in the Graduate School or Undergraduate School

·        Private music lessons

·        All private lessons and hobby courses

·        Auditing of courses

·        In-service courses in Miami Dade County Schools

·        Courses required for certification or licensure that are conducted in whole or in part by outside vendors, and

·        Non-credit courses.

Exceptions to the above policy will be made for adult education courses in the non-hobby, non-sports category, provided that the course offers job related training for University personnel, as certified by the department chair or supervisor, charges market rates for tuition, and has space available after all regular tuition paying enrollees are accommodated and has no more than 20 percent of the enrollees eligible for tuition remission. Non-credit language training courses will have to meet the previous requirements for an exception to the non- credit course tuition remission policy; however, no more than 30 percent of the enrollees in the non-credit language training courses will be eligible for tuition remission.

DEATH OF EMPLOYEE - Upon the death of a regular full-time  employee who has five or more full-years of service to  the University at the time of death or upon the death of  a retired employee, his/her dependents are eligible for  tuition remission as set forth in this policy.  

TERMINATION - Upon the effective date of termination of an employee, (excluding involuntary termination, death or retirement), all tuition remission ceases. The former employee or dependent has the option of continuing in that semester's class by paying the prorated share of tuition.

An employee who is placed on layoff or who leaves the University through an involuntary termination is eligible for the tuition remission benefit for him/herself and dependents through the end of the semester or summer session then in progress.

An employee who is laid off has 13 months in which to return as an active employee and, therefore, receive tuition remission at the same level as when he/she was last employed. If an employee is involuntarily terminated or resigns, he/she must become reemployed as an active full-time employee within 31 days to receive an immediate tuition remission benefit, otherwise, 90 calendar days of continuous employment must be completed to receive tuition remission.

An employee hired prior to September 1, 2002 who has completed five or more years of continuous full-time employment and returns to regular full-time employment after being separated from employment for a period less than he/she had worked prior to separation will be eligible to receive the 100 percent tuition remission benefit for dependents after completing 90 days of re-employment. 

An employee hired on or after September 1, 2002 who leaves the University after completing five or more years of continuous full-time employment and returns to regular full-time employment after being separated from employment for a period less than he/she had worked prior to separation will be eligible to receive the same tuition remission benefit he/she was entitled to upon leaving the University.

UNIVERSITY LEAVE - All military, medical or industrial disability leaves (i.e., Worker's Compensation) are excused absences. Tuition remission continues while on one of the above leave of absences. Leaves of absence without pay are not eligible for tuition remission.

DISABILITY - Employees approved for Long-Term Disability are eligible for tuition remission for themselves and eligible dependents as set forth in this policy.

GRADUATE TAXATION (employee, spouse, dependent child and domestic partners) - The University manages its tuition remission plan in accordance with Internal Revenue Service (IRS) regulations.  Graduate tuition remission is subject to Federal Income and Social Security withholding taxes.  Employees enrolled in graduate level courses will be exempt from taxation for the first $5, 250 of graduate tuition remission per calendar year.  The value of graduate tuition remission received by employees over $5,250 per calendar year is taxable income to the employee.  The value of graduate tuition remission received by employees over $5,250 per calendar year will be allocated over the remaining pay periods in the semester for which the graduate tuition remission is received unless the employee has contacted Benefits Administration regarding the allocation of taxes over the calendar year.

Employees will be taxed on all graduate tuition remission received by dependents.  The value of graduate tuition remission received by dependents will be allocated over the employees remaining pay periods in the calendar year.

Employees are notified by mail or email of the amount of taxable income reported to the IRS for graduate tuition remission.  If an employee or dependent drops a taxable graduate course after the course withdrawal date, the course remains taxable to the employee.

AWAY TUITION REMISSION - Dependent children of employees (including children of retired or deceased employees) who established eligibility prior to June 1, 1972, and who have been in continuous full-time service are eligible for tuition remission up to 120 credits or eight semesters (whichever is greater) at either the University of Miami or at other accredited universities or colleges (undergraduate level dollars only.) These individuals are also eligible for additional credits at the University of Miami only, up to a combined total not to exceed 14 semesters or 225 semester credits, whichever is greater. However, the institution each student is attending must certify that the student is making normal progress toward graduation. This tuition benefit is available to dependent children who begin a college program before age 23 and are making normal progress toward a degree. If the student attends elsewhere, tuition remission cannot exceed the current tuition cost the employee would receive at the University of Miami.

GOVERNING POLICY - It is the responsibility of the employee to review and comply with current University of Miami policy. The Tuition Remission Policy is the governing policy on tuition remission. Any other printed material is not binding on Benefits Administration and, therefore, will not be considered as policy. 

 PROCEDURE:

1.      The granting of tuition remission is an automatic process. Forms are not required to claim tuition remission. If the employee anticipates that his/her dependent or domestic partner will be attending the University of Miami and using tuition remission, the employee must provide proof of dependency or marriage, or certification of domestic partnership, if the dependent is not currently covered on the employee’s medical and/or dental plan.

2.      If proof of dependency is not received by Benefits Administration, the employee's tuition remission for that dependent will be delayed until proof is received. If there is such a delay and the dependent is dropped from classes for "non-payment," the employee will be responsible for any reinstatement fees incurred. This notice is the employee's only notice to provide proof of dependency.