Related Policies and Additional References:
Employee Tuition Benefits
Dependents Enrolling in Classes at St. Mary’s
Employees’ dependent children, under the age of 25, and spouses interested in attending classes at St. Mary’s as part of the tuition benefits or not as part of the tuition benefits (degree-seeking or non-degree-seeking) must comply with the Tuition Benefits Policy and complete the Dependent Education/Tuition Benefits Form.
Tuition Benefits Policy for Dependents
Dependent children and spouses, as defined by IRS regulations, Section 132(f), of full-time faculty and staff employed at least six (6) months are eligible for 50% of the tuition benefits and eligible for 100% after three (3) years. Dependent children and spouses of three-quarter-time faculty and staff employed at least six (6) months are eligible for 50% of the tuition benefits and eligible for 100% after three (3) years. (Note: full-time and three-quarter-time employees may apply accredited employment time at a previous institution of higher education to the eligibility period.)
Dependents and spouses must provide proof and documentation of eligibility to obtain benefits. State issued birth certificates, Marriage certificates for Stepchildren, Adoption Certificates, etc. will be required for verification.
Dependents and spouses interested in attending classes as part of the tuition benefits (degree-seeking or non-degree-seeking) must complete an admission application, meet all the standard requirements for admission and be admitted to the University.
Dependent children are eligible for the benefit through the academic year in which they turn 25 years of age. Eligibility ceases at the conclusion of that academic year.
- Example: student turns 25 in October. Dependent would receive the benefit until the end of the academic year (August).
- Example: student turns 25 in April. Dependent’s benefit would cease at the end of the academic year (August).
- * Academic year begins with Fall Session and concludes with the Summer II semester. Actual dates or any changes to the academic calendar are announced by the Registrar’s Office.
Spouses are not subject to an age condition. If no eligible children are availing themselves of this benefit, spouses may take undergraduate courses on a full-time basis. If employed spouses take undergraduate courses and their respective employer offers a tuition benefit, that employer’s benefit will take precedence over the University’s benefit.
The tuition benefits cover a full course load per semester for dependents and spouses.
Tuition benefits cover tuition for undergraduate courses at the undergraduate tuition rate only. Fees not covered under tuition benefits (student activity fees, assessment fees, course/lab fees, technology fee, etc.) are the responsibility of the student and must be paid by the payment due dates set by the Business Office.
(Note: not covered or included in dependent and spouse tuition benefits are: applied music courses; independent study courses; continuing education courses; certification program courses.)
Tuition benefits are considered a part of a student’s total financial aid package. University financial aid, merit scholarships and tuition benefits cannot exceed the total cost of tuition. If the student is awarded University financial aid and/or a scholarship that would cause the limit to be exceeded, the aid and scholarship will be reduced. Dependents and spouses must maintain good academic standing as defined by the University in order to continue receiving the benefit.
Marianist Tuition Benefits
Members of the Society of Mary who are employees of St. Mary’s are considered the same as all employees; their first-generation nieces and nephews under 25 years of age are considered dependents who are eligible for the tuition benefit.
Death, Disability or Retirement of an Employee
- Death or disability: the eligible children and/or spouse of an employee at the time of the employee’s death or disability, as defined by IRS regulations, Section 132(f), are covered under the benefit policy if the employee has completed five (5) years of full-time service to the University. “Death and disability” shall be defined in terms consistent with the University’s insurance policies at the time of the event. Dependent(s) of the employee must fall within the age guidelines (25 years) per the University’s dependent tuition benefit policy.
- Retirement: the eligible children and/or spouse of a retiree, as defined by IRS regulations, Section 132(f), are covered under the benefit policy if the employee has completed ten (10) years of consecutive full-time service to the University and after attaining a minimum age of 55. Dependent(s) of the retired employee must fall within the age guidelines (25 years) per the University’s dependent tuition benefit policy.
Internal Revenue Service Code, Section 132 – Spouses and Dependent Children
Section 132 of the Internal Revenue Service code addresses itself to certain exclusions from gross income for benefits to employees. Section 132 identifies certain individuals related to the employee who are eligible for the same tax-free benefit, such as tuition benefit, as is the employee. The individuals eligible for the tax-free benefit are the employee’s spouse and dependent children. For purpose of the tax-free tuition benefit on the undergraduate level, the dependent child is a son, stepson, daughter, or stepdaughter who meets the requirement of being eligible for a deduction on the employee’s tax return. An individual who is not yet 25 is eligible for the tuition-free benefit if either of his/her parents would have been eligible for the benefit.
Process – Steps for Dependents to Complete
- Dependents applying for tuition benefits must complete the Dependent Education/Tuition Benefits Form (PDF).
- First-time degree-seeking students must complete and submit the Dependent Education/Tuition Benefits Form after being accepted and admitted into the University and after class registration.
- Continuing degree-seeking students must submit the Dependent Education/Tuition Benefits Form each semester (fall, spring and summer) after registering for courses.
- Non-degree-seeking students enrolling in a course must complete and submit the Dependent Education/Tuition Benefits Form each semester (fall, spring and summer) after registering for courses.
- Submit the Dependent Education/Tuition Benefits Form, with your tentative course schedule for the upcoming semester, to the Office of Human Resources for review.
- The dependent must verify their Dependent Education/Tuition Benefits Form has been completed, approved and received by the Business Office’s payment due date to avoid late fees.
Late fees are the responsibility of the student. (Note: to avoid additional late fees, do not wait until tuition benefits are posted to your account before paying the non-covered fees.)