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Process:
                       •  Full-time  and  part-time  employees  must  complete  the  APUS  Continuing  Education  Tax
                          Questionnaire and Continuing Education Application.
                         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  are  satisfied.  Where  applicable,  the  relevant  department  head  must
                          also review, approve and authorize via a signature.
                         The manager and the department head (Director/AVP/VP) must approve the course(s) and
                          assess whether the course(s) meet the standard for a working condition fringe benefit (as
                          set forth under Tax Treatment of Master’s Level Coursework above).
                         The HR department will review all materials prepared and provided and assess whether the
                          requirements of this policy have been met and what portion, if any, of the costs incurred
                          will be considered a taxable benefit to the employee.

               APUS reserves the right to amend, revise or terminate the policies and procedures set forth herein at any
               time.

               Doctoral Level
               Authorized employees may participate in the tuition benefit to pursue their doctoral degree. There are
               two types of doctoral tuition benefits:

                       1.  Tuition for participation in doctoral programs offered by APUS (“APUS Doctoral Tuition”)
                       2.  Tuition  for  participation  in  doctoral  programs  offered  by  institutions  other  than  APUS
                          (“Outside Doctoral Tuition”)

               *See the Tax Treatment of Doctoral Level Coursework section below for details on potential tax costs to
               the employee.

               General Eligibility Guidelines:
                       •  Full-time employees who have been employed for at least 18 months.
                       •  Employees  must  complete  the  APUS  Continuing  Education  Questionnaire  and  Continuing
                          Education Application for each course/term reimbursement is requested.
                       •  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 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.

               Specific Eligibility Guidelines for APUS Doctoral Tuition:
               APUS will budget a limited amount of funds for select candidates pursuing doctoral programs at APUS.
               Admission and participation in the program in any APUS doctoral program is at the discretion of APUS,
               Employee Handbook, Revised January 2019       13
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