POLICY NO: 409
EFFECTIVE DATE: 04/09/2007
SCHOLARSHIP FOR SPOUSES/SAME-SEX DOMESTIC PARTNERS ATTENDING THE
UNIVERSITY OF PENNSYLVANIA
To recognize the University's commitment to higher education and to
assist faculty and staff in meeting the cost of tuition for spouses/same-sex
domestic partners, the University has developed the following policy.
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409.1 ELIGIBILITY
409.2 HIRE/TERMINATION DATES
409.3 TUITION AMOUNT
409.4 UNDERGRADUATE TUITION LIMIT
409.5 APPLYING FOR BENEFITS
409.6 TAX LIABILITY
Full-time faculty in a benefits-eligible title, regular full-time and limited service staff who have
completed three (3) years of full-time service at the University are
eligible to receive one-half (1/2) tuition assistance at the University for a
spouse/same-sex domestic partner who takes credit courses during any session
of the school calendar. Renewal of half tuition awards is contingent upon
the student's remaining in good academic standing, continuation of the
spousal/same-sex domestic partner relationship and the continued eligibility
of the faculty or staff member.
If an employee is affected by a position discontinuation, is eligible for
benefits in accordance with Policy 628, and has a spouse/domestic partner who is
receiving a scholarship in accordance with this policy at the time of notice of
position discontinuation, the spouse/domestic partner scholarship will continue
through the end of the semester in which notice of separation was given.
The surviving spouse/same-sex domestic partner of a deceased member of the
faculty or regular full-time or limited service staff is eligible for this
scholarship, provided the deceased member was full-time on the date of death and
had been so for at least seven (7) years previously.
The spouse/same-sex domestic partner of a retired University of Pennsylvania
faculty or regular full-time or limited service staff member is eligible for
this scholarship provided the faculty or staff member meets University
eligibility requirements and retirement criteria.
The Tuition Office makes final administrative determinations if any questions
arise concerning an individual's employment relationship with the University and
eligibility for scholarship assistance under the program.
Employees with a three-year anniversary date prior to the cut-off date of
a given academic term are eligible to receive scholarships for their
spouse/same-sex domestic partner during the term in which the anniversary
occurs. Scholarships are awarded on or after the employee's three-year
anniversary date. Employees with a three-year anniversary date after the
cut-off date of a given academic term are not eligible to receive tuition
benefits for their spouse/same-sex domestic partner until the first academic
term following the term in which the three-year anniversary occurs.
If an employee terminates prior to the cut-off date of a semester, the
University reserves the right to revoke or not award the spouse/same-sex
domestic partner's scholarship. If an employee terminates after the cut-off
date of a semester, the spouse/same-sex domestic partner's scholarship will
continue through that semester.
The cut-off dates are:
| Spring semester |
February 28 |
| Summer Session 1 |
May 31 |
| Summer Session 2 |
July 15 |
| Fall semester |
October 15 |
Full-time faculty in a benefits-eligible title and regular full-time and limited service staff members
appointed or hired on or
after July 1, 1997 are eligible to receive spouse/same-sex domestic partner
tuition benefits for undergraduate courses only. The amount of the tuition
benefit is 50% of the tuition and technology fees for credit courses at the
University of Pennsylvania.
Full-time faculty in a benefits-eligible title and regular full-time and limited service staff members
appointed or hired on or
before June 30, 1997 are eligible for spouse/same-sex domestic partner
undergraduate and graduate tuition benefits. The amount of the benefit is
50% of the tuition and technology fees for credit courses at the University
of Pennsylvania.
Scholarships for spouses/same-sex domestic partners are administered by the
Tuition Office in the Division of Human Resources.
Undergraduate scholarships are limited to eight (8) semesters or the number
of credit courses required for attainment of an undergraduate degree at the
University, whichever comes first.
To apply for tuition benefits, use the online tuition system at
www.hr.upenn.edu/tuition.
Applicants are encouraged to apply as soon as the student has been accepted into
a school’s program and receives his/her Student ID.
Applications must be submitted online no later than the following dates:
| Spring semester: |
March 15 |
| Summer Session 1: |
June 15 |
| Summer Session 2: |
August 15 |
| Fall semester: |
November 15 |
Tuition benefits are contingent upon timely filing of an application. Benefits
will not be approved for applications that are submitted after the deadline
dates listed above for a specified term. Failure to file for benefits in a
timely manner may result in the application of late charges to the student’s
bill, for which the employee will be responsible.
Employees are fully responsible for any tax liability incurred as a
result of these benefits being treated as taxable income to the employee at
any time. The University may report the benefit amount as income to any
taxing authority and withhold taxes from such benefit amounts or from the
employee's other salary income.
Under current law, graduate tuition benefits for spouses/same-sex
domestic partners and undergraduate tuition benefits for same-sex domestic
partners are subject to federal income tax, FICA (Social Security Tax),
Medicare tax and city wage tax. The benefit is considered taxable income and treated as such.
The above taxes are withheld directly from the benefit and the net amount
is awarded to the student as the scholarship. The gross tuition amount and
taxes withheld are reported to the IRS as a part of the faculty or staff
member's earnings. The taxpayer is responsible for making appropriate
payroll withholding adjustments, if desired. The taxpayer is also
responsible for settling his/her tax liability on year-end tax filing.
Applicability: Full-time Faculty; Regular Full-time and Limited Service
Staff
Cross-reference: Policy 406, Policy 407,
Policy 408, Policy 628
Supersedes Policy Number(s): 409 (01/01/1993, 07/01/1997, 05/26/2005)