Guidelines for Approving Early Access to Fee Waivers
Early access to the Fee Waiver benefit may only be offered after a determination that the inclusion of this benefit is necessary to attract a person of extraordinary potential to a tenured/tenure track faculty position or to an unclassified administrative staff position of significant responsibility. Each Vice President is responsible for determining that early access to the Fee Waiver benefit is a necessary part of the inducement for employment-i.e. the letter of offer.
No early access to fee waivers will be offered after an offer of employment has been accepted because it is arguably a gift. This must be distinguished from offering early access to a fee waiver as part of a counter- offer when an employee receives another offer of employment and the University is making a counter- offer in an attempt to retain the employee.
The letter of offer must clearly designate the person(s) who will be entitled to receive early access to the fee waiver and clearly state the benefit is taxable. Sample wording:
Spouse - The required three-year waiting period for the tuition waiver benefit will be waived for your spouse, (full legal name), upon the start of your employment. As a result of the waiver of the waiting period, the value of the benefit, if used, is taxable to you during the three year period. It is your responsibility to determine any tax implications and you are solely responsible for any payment of personal taxes due under applicable federal, state and local laws.
Dependent Children - The required three-year waiting period for tuition waiver will be waived for your dependent child/children,(full legal name(s)), upon the start of your employment. As a result of the waiver of the waiting period, the value of the benefit, if used, is taxable to you during the three year period. It is your responsibility to determine any tax implications and you are solely responsible for any payment of personal taxes due under applicable federal, state and local laws.
Funding for the cost of this benefit will be paid by the division/department and will NOT be paid from the fringe benefit fund. The financially responsible division / department must provide an account number to be charged at the time the offer is made.
