The employer must have a written plan in place. The maximum annual exclusion is $5,250 per employee. Employees may not be offered the choice between educational assistance and other compensation (i.e. additional PTO). Employees must be given reasonable notification of the availability and terms of the program.
Non-Work-Related Legal Services: While EAPs may provide basic legal consultations, they typically do not cover extensive legal representation, especially for issues unrelated to employment. Employees requiring in-depth legal assistance are advised to seek external legal counsel.
127Improper use of public electronic communications network This section has no associated Explanatory Notes. (1)A person is guilty of an offence if he— (a)sends by means of a public electronic communications network a message or other matter that is grossly offensive or of an indecent, obscene or menacing character; ...
Educational assistance benefits do not include payments for the following items: Meals, lodging or transportation. Tools or supplies (other than textbooks) that you can keep after completing the course of instruction (for example, educational assistance does not include payments for a computer or laptop that you keep).
Section 127 of the SECURE 2.0 Act provides for the creation of Pension-Linked Emergency Savings Accounts (PLESAs) effective for plan years beginning after December 31, 2023.