Benefits Eligible Employees
Beginning with the fall 2014 semester, Benefits Eligible Employees (as that term is defined in the Syracuse University Benefits Eligibility Policy) with an eligible dependent who has achieved the minimum equivalent of an Individualized Education Plan diploma and is enrolled in InclusiveU through the Syracuse University Taishoff Center, may apply to receive a waiver of the student’s portion of tuition for their eligible dependent (“InclusiveU Waiver”). The InclusiveU Waiver is limited to the first 8 undergraduate courses taken leading to the completion of the student’s first non-credit certificate of professional studies.
Benefits Eligible Employees will be required to provide certain documentation as required by the Office of Human Resources to ensure that child is the Benefits Eligible Employee’s dependent child within the meaning of Section 132(h)(2) of the Internal Revenue Code and that the Benefits Eligible Employee and the eligible dependent satisfy such other requirements as are specified by the Office of Human Resources.
In order to be classified as an eligible dependent for the InclusiveU Waiver, the dependent must have one of the following relationships with the Benefits Eligible Employee:
- biological child of the Benefits Eligible Employee;
- child for whom the Benefits Eligible Employee has either legal custody or has been appointed legal guardian, and for whom such legal arrangement has been in force for at least three years unless a special exception has been granted through the Office of Human Resources;
- adopted child or a child who has been placed with the Benefits Eligible Employee for adoption provided the adoption or placement has been in place for at least three years unless a special exception has been granted through the Office of Human Resources; or
- child of an Eligible Spouse or Eligible Same-Sex Domestic Partner (as those terms are defined in the Syracuse University Benefits Eligibility Policy). The child must have one of the relationships to the Eligible Spouse or Eligible Same-Sex Domestic Partner as described in a, b, or c above.
The InclusiveU Waiver will also be available to dependents of Benefits Eligible Employees who have retired, been placed on “long-term disability”, (as that term is defined by the University’s Office of Human Resources), or have deceased.
The InclusiveU Waiver could, in certain circumstances, be determined by the University to be reportable to the tax authorities or subject to tax withholding. In those circumstances, the University will withhold whatever taxes are required and/or will issue an amended W-2 Wage and Tax Statement in accordance with applicable law.
Date: September 2014