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development of the employee are not offered at one of the APUS education institutions. In these
circumstances, full-time employees may be eligible to take master’s level courses and to pursue a
master’s degree at external institutions at no cost for tuition to the employee where the employee’s
manager and the relevant executive for their department has concluded that there is a benefit to APUS
for the use of APUS funds for this purpose.*

*See the Tax Treatment of Master’s Level Coursework section below for more details on potential tax
costs to the employee.

General Eligibility Guidelines:
 Full-time and part-time employees are eligible for this benefit immediately upon hire.
However, the employee’s manager must review, approve, and authorize via a signature the
employee’s request to utilize this benefit each time the employee registers for a new
course(s), in order to ensure that the purpose described in the previous section and the
eligibility guidelines described in this section are satisfied.
 The employee must not be on academic or employment probation.
 The employee must meet the performance expectations of his or her current position.
 The employee must complete the APUS Continuing Education Tax Questionnaire and
Continuing Education Application for each course/term for which reimbursement is
requested.
 The course(s) must not interfere with the employee’s performance of his or her job. The
time needed to participate in courses is limited to the employee’s personal time off,
vacation, or unpaid leave of absence.

The cost of master’s level textbooks for part-time employees must be covered 100% by the employee.
Fees for transfer credit evaluations, graduation applications, and per course technology are waived.
Employees who are students with the University must register a personal address in order for their
textbooks and materials to be mailed (if applicable) to them at their residence. Internal mail services are
provided by APUS for business and professional purposes only.

APUS will not cover the cost of required “courseware”/software. The employee is responsible for any
expenses incurred for these products. If an e-book is offered for the course, the employee may acquire a
hardcopy text at his or her cost.

If a part-time APUS employee withdraws from a course, they will be responsible for any remaining tuition
costs incurred. Therefore, any balance due will be owed by the student; if any credit from payments
made by the employee is left after the scholarship is reversed a refund will be issued in accordance with
customary APUS policies.

Tax Treatment of Master’s Level Coursework
Employees receiving benefits under this document should be aware that education benefits for courses
at the master’s level are taxable and included in an employee’s gross wages unless a specific exemption
applies. The policies and procedures set forth in this document are intended to comprise, to the
maximum extent possible, a written plan of an educational assistance program in accordance with
Section 127 of the Internal Revenue Code (the “Section 127 Plan”). As such, the gross income of an
employee will not include the first $5,250 of amounts paid or expenses incurred (including, for this
purposes, the cost of tuition that would have been paid for courses taken at APUS) by APUS during a
calendar year to provide educational assistance permitted by Section 127.
Employee Handbook, Revised January 2019 11