Middlebury provides educational assistance in the form of a Dependent Tuition Benefit for benefits eligible employees’ dependent children who are pursuing full-time undergraduate work at an institution other than Middlebury that is accredited under section 117 of the IRS Code. A comprehensive fee credit is available for students attending Middlebury.

Dependent Tuition Benefit for Non-Middlebury Students

Middlebury provides educational assistance in the form of payments toward tuition expenses for dependent children of benefits-eligible employees, who are pursuing full-time undergraduate work at accredited institutions other than Middlebury College. 

Eligibility

In order to qualify for the Dependent Tuition Benefit for Non-Middlebury Students, the following terms of eligibility must be met prior to the start of the semester for which the credit is being requested:

A. The employee (parent) must meet one of the following criteria:

1. Have worked for Middlebury:

(a) Full time as a benefits-eligible employee for four years or more OR

(b) Part-time, in a position(s) deemed eligible for health and welfare benefits for the equivalent of at least 4 full-time years. Four full-time equivalent years will be satisfied by working 8,320 hours in a part-time eligible position(s).

Work need not be continuous, so long as cumulative breaks-in-service do not exceed cumulative actual service.

2. Be a tenured faculty member.

3. Have met all eligibility requirements and then:

(a) officially retire from Middlebury, OR

(b) die while in active service, OR

(c) leave work due to a disability and remain disabled at time of tuition benefit application.

New employees: Individuals who leave another educational institution in order to take a position at Middlebury may receive equivalent credit toward satisfying the Middlebury benefit eligibility requirements if they had an accrual towards satisfying the eligibility requirements for a tuition benefit of similar value at the educational institution the individual is leaving in order to join Middlebury. An individual who had previously completely satisfied the service requirement for a tuition benefit of similar value at the other educational institution may be immediately eligible for the Middlebury benefit. Middlebury retains the sole discretion to determine whether an individual’s benefit at another institution constitutes similar value for the purpose of determining eligibility for benefits under this program and such determinations will be made in a nondiscriminatory manner. Factors that will be considered include: 

1) the value of the benefit provided by the other institution,

2) the duration of the benefit, and 

3) any limitations of the benefit that could reduce its value. 

Eligibility for credit based on a previous employer’s plan will be made by the Director of Human Resources, or designee, and will be based on the facts and circumstances of each case.

B. The tuition payment beneficiary (student) must be:

1. A child of the employee:

(a) The natural or legally adopted child of the employee; OR

(b) The stepchild of the employee provided that:

i. The employee’s spouse is the natural or adoptive parent of the child, AND

ii. For each calendar year during the waiting period described in subsection A, the employee was married to the spouse (or was in a relationship otherwise described in the definition of the term “spouse” below) and either:

* the employee or the employee’s spouse claimed the child as a dependent on his or her federal income tax return (or on their joint return, if filing jointly); OR 

* the employee’s spouse was the custodial parent of the child for federal income tax purposes.

2. Eligible to receive a qualified tuition reduction under Section 117 of the Internal Revenue Code. During each calendar year that the benefit is to be provided one of the following requirements must be satisfied:

(a) The child must be claimed by the employee as a dependent on the employee’s federal income tax return; OR

(b) The employee must be the custodial parent of the child for federal income tax purposes and have signed an IRS Form 8332 releasing a claim to a federal tax exemption for the child; OR

(c) A CPA, tax attorney or other tax professional must attest to the status of the child as the employee’s dependent, as defined by Section 152 of the Internal Revenue Code.

Dependent Tuition Attestation Instructions 

3. Less than 26 years old at the time of the commencement of the courses for the term in which the benefit is being provided.

4. Enrolled full-time (except that the final semester of the senior year may be part-time) in either an undergraduate program or technical school that is accredited under section 117 of the IRS Code.

5. Must be in good academic standing. 

For the purposes of this section:

* The term “spouse” means (1) the lawful husband or wife of the employee, or (2) the employee’s civil union partner.

* The term “stepchild” means the child of the employee’s spouse or civil union partner who is not the employee’s natural or legally adopted child.

* The term “custodial parent” means the custodial parent for purposes of Section 152(e) of the Internal Revenue Code. In order to be the custodial parent under Code Section 152(e), the parent must be the parent with whom the child resides the greater number of nights during the calendar year.

Benefit Amount

* Students attending the University of Vermont or one of the schools within the Vermont State College system receive a benefit of the LESSER of:

1. 30% of Middlebury’s combined tuition/room-and-board fee OR

2. 100% of the tuition only (not room-and-board or other charges or fees) of the institution attended OR

3. The total bill charges for the term, less grants and scholarships.

* Students attending accredited schools other than the University of Vermont or a Vermont state college, receive a benefit of the LESSER of:

1. 30% of Middlebury’s combined tuition/room-and-board fee OR

2. 50% of the tuition only (not room-and-board or other charges or fees) of the institution attended OR

3. The total bill charges for the term, less grants and scholarships.

Documentation Required

The intent of the dependent tuition program is to help qualifying employees pay for a portion of their eligible dependent’s tuition that is still outstanding after any scholarships and grants have been applied to their dependent’s bill. In order to process a request correctly, we need applicants to submit an itemized official bill from the institution that includes:

* Institution’s name, student’s name, student ID

* Tuition charge for the current term (semester/trimester/quarter or other)

* Other charges/fees that contribute to the total due to the institution for the cost of attendance for that term

* Itemization of financial aid, grants and scholarships (being applied to offset expenses for that term)

* Net total amount due to the institution for that term

*If the itemization includes any charges for a prior or future semester (such as damage charges, unpaid charges, deposits for future terms) or any charges that will subsequently be credited back to the student (such as a non-mandatory health insurance charge that the student will not owe) these will be disregarded by human resources when calculating the benefit due.*

If your dependent’s school does not include all of the above information on their regular bill, you will need to request and obtain an updated invoice or letter from the bursar’s office that provides missing detail.

Maximum Allowed Benefit

Middlebury provides two separate dependent tuition benefit programs, the Dependent Tuition Benefit Non- Middlebury Students (described in this policy) and the Dependent Tuition Benefit Middlebury College Students. Eligible dependents may receive a maximum combined benefit of four full years of coursework. Benefits received under either program accrue towards the combined Maximum Allowed Benefit.

Procedure

Application and Payment Requests: In order to request a payment, submit a completed Dependent Tuition Benefit Application and an itemized official bill from the institution (see documentation requirements above), each term.

Dependent Tuition Benefit Application

Send completed application packet to Kelsea Moulton in Human Resources. Human Resources will verify employee’s eligibility, the student’s eligibility, and confirm the school’s accreditation before approving the request for payment. Benefit checks are sent directly to the student’s school. Employees will receive an electronic copy of the letter that accompanies the payment to the school.

Payment Timing: Dependent tuition benefit payments are processed on an ongoing basis. Once Human Resources receives and approves all the required documentation, it may take up to two weeks before a check is processed and mailed. Invoices for tuition checks are due by Friday in order for payment to be processed on the following Thursday. Completed applications received later than Friday may not be processed for payment the following week. Please keep this schedule in mind (as well as the College’s holiday closures, during which no processing takes place). Please remember, an incomplete application may result in a delayed payment. Check tuition due dates carefully so that you allow sufficient time for requests to be processed. Please note – no rush checks will be processed – it is an employee’s responsibility to submit their dependent’s tuition bill to Human Resources well in advance of the due date. No bills will be paid after the end of the term.

Dependent Tuition Benefit  for Middlebury College Students

Middlebury provides education assistance in the form of a tuition credit for benefits-eligible employees’ dependent children enrolled full-time in the Middlebury College baccalaureate program, or as undergraduate students in either the Bread Loaf School of English or one of the Middlebury College Language Schools. (Other affiliated programs, such as the Bread Loaf Writers’ Conference, the Middlebury Institute of International Studies at Monterey (MIIS), or the Middlebury Monterey Language Academy are not eligible for this benefit credit.)

Eligibility

In order to qualify for the Dependent Tuition credit, the following terms of eligibility must be met prior to the start of the semester for which the tuition credit is being requested:

A. The employee (parent) must meet one of the following criteria:

1. Have worked for Middlebury:

(a) Full time as a benefits-eligible employee for four years or more; OR

(b) Part-time, in an eligible position(s), for the equivalent of at least 4 full-time years. “Eligible positions” are regular positions (not: temporary, seasonal, on-call, or contract jobs), and are scheduled for a minimum of half time. 

Work need not be continuous, so long as cumulative breaks-in-service do not exceed cumulative actual service.

2. Be a tenured faculty member.

3. Have met all eligibility requirements and then:

(a) officially retire from Middlebury, OR

(b) die while in active service, OR

(c) leave work due to a disability and remain disabled at time of tuition benefit application.

New employees: Individuals who leave another educational institution in order to take a position at Middlebury may receive equivalent credit toward satisfying the Middlebury benefit eligibility requirements if they had an accrual towards satisfying the eligibility requirements for a tuition benefit of similar value at the educational institution the individual is leaving in order to join Middlebury. An individual who had previously completely satisfied the service requirement for a tuition benefit of similar value at the other educational institution may be immediately eligible for the Middlebury benefit. Middlebury retains the sole discretion to determine whether an individual’s benefit at another institution constitutes similar value for the purpose of determining eligibility for benefits under this program and such determinations will be made in a nondiscriminatory manner. Factors that will be considered include: 

1) the value of the benefit provided by the other institution,

2) the duration of the benefit, and 

3) any limitations of the benefit that could reduce its value. 

Eligibility for credit based on a previous employer’s plan will be made by the Director of Human Resources, or designee, and will be based on the facts and circumstances of each case.

B. The tuition credit recipient (student) must be:

1. A child of the employee:

(a) The natural or legally adopted child of the employee; OR

(b) The stepchild of the employee provided that:

i. The employee’s spouse is the natural or adoptive parent of the child, AND

ii. For each calendar year during the waiting period described in subsection A, the employee was married to the spouse (or was in a relationship otherwise described in the definition of the term “spouse” below) and either:

* the employee or the employee’s spouse claimed the child as a dependent on his or her federal income tax return (or on their joint return, if filing jointly); OR 

* the employee’s spouse was the custodial parent of the child for federal income tax purposes.

2. Eligible to receive a qualified tuition reduction under Section 117 of the Internal Revenue Code. During each calendar year that the benefit is to be provided one of the following requirements must be satisfied:

(a) The child must be claimed by the employee as a dependent on the employee’s federal income tax return; OR

(b) The employee must be the custodial parent of the child for federal income tax purposes and have signed an IRS Form 8332 releasing a claim to a federal tax exemption for the child; OR

(c) A CPA, tax attorney or other tax professional must attest to the status of the child as the employee’s dependent, as defined by Section 152 of the Internal Revenue Code.

3. Less than 26 years old at the time of the commencement of the courses for which the benefit is being provided.

4. Enrolled full-time at Middlebury (except that the final semester of the senior year may be part-time). Determination of “full-time” will be on a semester-by-semester basis and under the definition used by the program attended (baccalaureate, Language School, Bread Loaf School of English.)

5. Must be in good academic standing.

For the purposes of this section:

* The term “spouse” means (1) the lawful husband or wife of the employee, or (2) the employee’s civil union partner.

* The term “stepchild” means the child of the employee’s spouse or civil union partner who is not the employee’s natural or legally adopted child.

* The term “custodial parent” means the custodial parent for purposes of Section 152(e) of the Internal Revenue Code. In order to be the custodial parent under Code Section 152(e), the parent must be the parent with whom the child resides the greater number of nights during the calendar year.

Benefit Amount

Middlebury will credit the student’s bill as follows:

* Undergraduate Program: 45 percent of the combined tuition/room-and-board charges.

* Summer Language Schools or Bread Loaf School of English: 45 percent of the combined tuition/room-and-board charges for the school attended.

* Programs abroad: 45 percent of the tuition if the program abroad has a comprehensive fee, otherwise 45 percent of the tuition and estimated room and board expenses as calculated by the Schools Abroad Office. (The full amount of the benefit will be applied to the Middlebury College tuition bill.)

Maximum Allowed Benefit

Middlebury provides two separate dependent tuition benefit programs, the Dependent Tuition Benefit for Middlebury College Students (described in this policy) and the Dependent Tuition Benefit for non-Middlebury Students. Eligible dependents may receive a maximum combined benefit of 8 semesters or 12 trimesters of benefit: benefits received under either program accrue towards the combined Maximum Allowed Benefit.

Procedure for Obtaining the Dependent Tuition Benefit-Middlebury Student

Students must apply for admission to the College through the regular admissions process - all regular admissions criteria apply. Once the student has been enrolled at Middlebury the employee (parent) must complete a Dependent Tuition Benefit Application and submit to Human Resources. After eligibility has been confirmed the tuition bill for the student will be adjusted to reflect the Dependent Tuition Benefit credit.

Special Benefit for Summer Session Faculty and Staff

Eligible dependents of full-time summer Language School and Bread Loaf School of English faculty and staff who are: currently employed and who have a total of four or more summers of service (including the current one), are entitled to a tuition credit of 45 percent on courses taken, for undergraduate credit, at the Summer Language Schools or Bread Loaf School of English (all campuses). This benefit is subject to admissibility and is valid only for Middlebury College summer sessions. It is an extension of Middlebury’s Dependent Tuition Benefit policy, but does not apply to more than one summer session, i.e., any additional Middlebury College summer sessions attended for credit may only be covered by the standard Tuition Benefit policy and according to its stipulations of eligibility.