Who will benefit under the Plan?

Employees enrolled in graduate-level courses under the tuition benefit policy or other professional development programs that are not job-related will benefit from the Plan. The value of such courses will not be taxed, up to the $5,250 annual limit. Employees enrolled in non-job-related graduate courses taken for professional development at another educational institution are also covered by the Plan and will not be taxed on the value of those courses, subject to the annual limit.