Research & Surveys

Who Benefits from Section 127?  A report produced by the National Association of Independent Colleges and Universities (NAICU) and the Society for Human Resource Management (SHRM).
This report seeks to answer who benefits from the Internal Revenue Service Section 127 provision also known as the employer-provided educational assistance provision. Using Department of Education data from the 2007-08 National Post-secondary Student Aid Study (NPSAS:08), this study analyzes the characteristics of those who receive employer-provided education assistance. Results will show that various groups (i.e., different education goals, majors, and income levels) all take advantage of a Section 127 plan, if offered by their employer. With the provision set to expire at the end of 2010, this report will demonstrate that Section 127 is a critical provision that develops and advances the U.S. workforce.
For the “Who Benefits from Section 127” report, please click HERE