{"version":3,"sources":["webpack:///./src/views/Services/plans/tuition/Tuition.vue?c8ff","webpack:///./src/views/Services/plans/tuition/Tuition.vue"],"names":["render","_vm","this","_h","$createElement","_self","_c","_m","staticRenderFns","staticClass","_v","script","component"],"mappings":"yHAAA,IAAIA,EAAS,WAAa,IAAIC,EAAIC,KAASC,EAAGF,EAAIG,eAAsBH,EAAII,MAAMC,GAAO,OAAOL,EAAIM,GAAG,IACnGC,EAAkB,CAAC,WAAa,IAAIP,EAAIC,KAASC,EAAGF,EAAIG,eAAmBE,EAAGL,EAAII,MAAMC,IAAIH,EAAG,OAAOG,EAAG,MAAM,CAACA,EAAG,MAAM,CAACG,YAAY,8BAA8B,CAACH,EAAG,KAAK,CAACL,EAAIS,GAAG,2BAA2BJ,EAAG,IAAI,CAACL,EAAIS,GAAG,4XAA4XJ,EAAG,IAAI,CAACL,EAAIS,GAAG,yEAAyEJ,EAAG,KAAK,CAACA,EAAG,KAAK,CAACL,EAAIS,GAAG,gEAAgEJ,EAAG,KAAK,CAACL,EAAIS,GAAG,6DAA6DJ,EAAG,KAAK,CAACL,EAAIS,GAAG,+DAA+DJ,EAAG,KAAK,CAACL,EAAIS,GAAG,oEAAoEJ,EAAG,KAAK,CAACL,EAAIS,GAAG,qEAAqEJ,EAAG,KAAK,CAACL,EAAIS,GAAG,qFAAqFJ,EAAG,IAAI,CAACL,EAAIS,GAAG,gc,YCArsCC,EAAS,GAKTC,EAAY,eACdD,EACAX,EACAQ,GACA,EACA,KACA,KACA,MAIa,aAAAI,E","file":"js/chunk-2d0ba6bb.0909ce99.js","sourcesContent":["var render = function () {var _vm=this;var _h=_vm.$createElement;var _c=_vm._self._c||_h;return _vm._m(0)}\nvar staticRenderFns = [function () {var _vm=this;var _h=_vm.$createElement;var _c=_vm._self._c||_h;return _c('div',[_c('div',{staticClass:\"prose prose-md md:prose-lg\"},[_c('h1',[_vm._v(\"Tuition Reimbursement\")]),_c('p',[_vm._v(\" IRS Code §127 allows employers to provide certain educational assistance to their employees on a tax-free basis, meaning that amounts paid or incurred by an employer under a qualified educational assistance program are deductible by the employer and are excludable from the employees’ taxable income. Tuition assistance programs cannot be offered through a cafeteria plan. \")]),_c('p',[_vm._v(\"To qualify under Code §127, an educational assistance program must:\")]),_c('ul',[_c('li',[_vm._v(\"provide benefits exclusively to employees of the employer;\")]),_c('li',[_vm._v(\"provide only qualified educational assistance benefits;\")]),_c('li',[_vm._v(\"be a separate written program established by an employer;\")]),_c('li',[_vm._v(\"does not allow employees a choice between assistance and cash;\")]),_c('li',[_vm._v(\"does not discriminate in favor of highly compensated employees;\")]),_c('li',[_vm._v(\" does not provide more than 5% of benefits in a year to more-than-5% owners. \")])]),_c('p',[_vm._v(\" The maximum amount of educational assistance benefits that can be provided to an employee on a tax-free basis each year is $5,250. A qualified educational assistance program can provide assistance to employees for a broad range of educational expenses, including expenses for graduate-level courses and for courses that are not job-related. Consequently, employers establishing these programs have a wide range of plan design choices. \")])])])}]\n\nexport { render, staticRenderFns }","import { render, staticRenderFns } from \"./Tuition.vue?vue&type=template&id=3181854e&\"\nvar script = {}\n\n\n/* normalize component */\nimport normalizer from \"!../../../../../node_modules/vue-loader/lib/runtime/componentNormalizer.js\"\nvar component = normalizer(\n  script,\n  render,\n  staticRenderFns,\n  false,\n  null,\n  null,\n  null\n  \n)\n\nexport default component.exports"],"sourceRoot":""}