Wright State University
Policy number: 4205
Subject: Fee Remission
Date issued: Revised/July 1996
Authority: Board Resolution 87-30 (April 16, 1987); Board Resolution 87-3
(October 8, 1986); Board Resolution 85-31 (April 4, 1985); Board Resolution
84-42 (June 1, 1984); Wright State University Code of Regulations; Internal
Revenue Code 117 (d)(2)
4205.1 General Fee Remission Policy
The Board of Trustees has established an employee Fee
Remission Policy to permit and encourage employees, their spouses, and eligible
dependents to enroll for course work at the university under the provisions
of the Wright State University Code of Regulations. The benefit consists of
payment of the instructional fee, general fee, and out-of-state tuition while
engaged in course work at the university for employees and payment of a portion
of the instructional fee, general fee, and out-of-state tuition while engaged
in course work at the university for their spouses and eligible dependents.
The policy also provides a benefit for services rendered the university by graduate
students.
4205.2 Eligibility for Benefits
Eligibility is determined by the status of the employee on the first day
of the applicable term. The following persons are eligible for benefits under
the Fee Remission policy:
- Employees of the university holding appointments recognized as annual
full-time equivalency positions (that is, at least 75 percent of standard
full-time) in the following categories:
- Fully affiliated faculty employed on a continuing full-load basis for
a minimum of three academic quarters per year or the annual equivalent;
- Professional/administrative staff employed on a continuing full-employment/forty-hour-per-week
basis for a minimum of the academic year or the annual equivalent;
- Hourly staff employed forty hours per week on a continuing basis for
a minimum of the academic year or the annual equivalent.
- Spouses and dependents of eligible employees. A "dependent" is a son,
stepson, daughter or stepdaughter of the employee as defined in the Internal
Revenue Code, Section 151(e)(3), who is eligible to be claimed as a dependent
on the employee's federal income tax return.
- Retirees, including those on disability retirement, who have ten years
of Wright State University service, and who were eligible at the time of
their retirement, and their spouses and dependents.
- Spouses and dependents of employees who were eligible at the time of
their deaths or spouses and dependents of eligible employees on disability
leave.
- Employees on disability leave [see Policy 4203.2
d)] normally may receive fee remission for an unlimited number of courses,
if the anticipated courses do not interfere with the disability. However,
when the employee anticipates returning to work during the term for which
the fee remission is being requested, that employee will only be eligible
to receive the fee remission in accordance with Section 4205.6 of this policy.
- Graduate assistants, graduate teaching assistants, and research fellows,
who are employed on a part-time basis under a university contract.
4205.3 Adjustment to Gross Income
Internal Revenue Code 117(d)(2) indicates that while
educational benefits below the graduate level shall not be considered part of
the employee's gross income, educational benefits at the graduate level for
employees, spouses, and dependents shall be included as part of the employee's
gross income. The specific adjustments are as follows:
- Fees remitted for graduate courses are included in gross income.
- Fees remitted for undergraduate courses are excluded from gross income.
- Fees remitted for continuing education courses are excluded from gross
income.
4205.4 Procedures
- Except for graduate assistants, graduate teaching assistants, and research
fellows, persons eligible for benefits should obtain a fee remission form
from the eligible employee's departmental office or from the Department
of Human Resources. The applicant should complete the form, following the
instructions, and submit the completed form to the cashier at the time of
payment of fees.
- Graduate assistants, graduate teaching assistants, and research fellows
should obtain a fee remission form at the School of Graduate Studies. The
applicant should complete the form, obtain verification of status from the
School of Graduate Studies, and submit the completed form to the cashier
at the time of registration verification.
- Fees not covered by the fee remission must be paid at the time the fee
remission form is presented to the cashier.
4205.5 Allocation of Benefits
Upon proper authorization, a payment shall be transferred
to the appropriate university account in payment of all or a portion of the
instructional fee, general fee, and out-of-state tuition for the eligible student.
4205.6 Limitations on Benefits
- An employee in active pay status is limited to maximum benefits equal
to the instructional fee, general fee, and out-of-state tuition for a maximum
of eight credit hours per quarter. Summer terms A, B, and C constitute one
quarter. For the purpose of employee fee remission, there are four quarters
per year: fall, winter, spring, and summer. Also, for the purpose of employee
fee remission, summer terms A and B are each equivalent to one-half of a
quarter. Spouses and dependents of eligible employees, retirees, and employees
on disability leave are not subject to these limitations.
- Benefits for credit-hour courses for an employee in active pay status
apply only to courses included in regular undergraduate and graduate level
programs, except in Medicine, Professional Psychology, and as noted in paragraph
4205.6 d). Benefits for credit-hour courses for an individual other than
an employee in active pay status apply only to courses included in regular
undergraduate and master's level programs, except as noted in paragraph
4205.6 d).
- Benefits for credit-hour courses are limited to payments equal to the
amount of the instructional fee, general fee, and out-of-state tuition.
However, except for graduate assistants, graduate teaching assistants, and
research fellows, non-employees or employees not in active pay status receiving
fee remission for undergraduate and/or graduate courses shall pay a portion
of the fees as stipulated by the Board of Trustees.
- All graduate assistants, graduate teaching assistants, research fellows,
and full-time instructors who are required to be enrolled in a graduate
program shall have complete remission of instructional fees, general fees,
and out-of-state tuition. No payment of a portion of the fees or tuition
shall be charged.
- Graduate assistants, graduate teaching assistants, and research fellows
on an annual appointment are eligible to receive benefits for a total of
four consecutive quarters (up to sixty quarter credit hours), of which the
summer quarter only may be split between two academic years.
- Except for certain restricted offerings, an eligible employee may have
75 percent of the fee for noncredit courses or workshops remitted if the
enrollment is approved by the employee's supervisor as being beneficial
for the training of the employee. Certain noncredit courses or workshops
may be restricted from this benefit by authority of the dean who is budgetarily
responsible for the academic area in which the program is offered.
- The fee remission benefit for eligible employees covers audited courses
as well as courses for academic credit.
- A fee remission for noncredit courses or workshops is not available for
spouses and dependents.
4205.7 Coordination of Benefits
On occasion, spouses and dependents of employees are
eligible for fee remission from a source other than and in addition to the university.
In this instance, the university's fee remission benefit shall be considered
the primary benefit. Any remaining balance will be applied to the secondary
fee remission plan. In no instance will more than 100 percent of the applicable
fees be used to create a refund situation in the student's account.