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Cornell Children's Tuition Scholarship (CCTS)

The Cornell Children’s Tuition Scholarship awards scholarships to children of eligible employees for study at Cornell and other accredited institutions. It is a benefit provided to the children of eligible Cornell employees who will be, or are currently studying toward a degree at Cornell or an undergraduate degree at another institution, accredited by the American Council on Education. This benefit is not available for students working toward a certificate or diploma.

• Eligibility
• How to Apply
• CCTS Taxes
• Summer School
• Coverage
• Divorce/Legal Separation/Dissolution of Same Sex Partnership
• Cornell Children's Tuition Scholarship Program Instruction Letter and Application
• CCTS Booklet
  

Eligibility
Full-time staff/faculty: All new, regular full-time employees, members of the ROTC staff at Cornell and Cornell United Religious Work Chaplains, who work thirty-five (35) or more hours per week for a term of eight (8) or more months, must satisfy a four-year service requirement to become eligible under the plan as amended July 1, 1985. Full-time employees who have accrued four years of full-time service and move to a part-time position (no less than 20 hours per week) may continue to receive the benefit at the rate they were eligible for as a full-time employee. Employees of the County Cooperative Extension offices are not eligible for this benefit.

Part-time staff/faculty: Employees hired part time after July 1, 1985 are not eligible.

Students: In order to be eligible to receive benefits under the plan, the student must be a natural born child, an adopted child, a stepchild, same-sex partner’s child, or a foster child who has been supported by and living in the home of an entitled employee for at least five (5) years prior to applying to use the benefit. Legal documentation must accompany the CCTS Application as proof of adoption or length of foster care.

The chart below shows the benefit levels available to employees according to their hire date at the University. Please keep in mind that graduate study may only be done at Cornell and the maximum number of semesters that may be applied toward graduate work at study is six (6) semesters.

For CCTS purposes, the academic year starts as of July 1 and ends June 30. If an employee’s four-year eligibility date is after the beginning of the academic year (July 1), the scholarship payment will be pro-rated for that semester. Full eligibility will begin with the following semester.

Students must be matriculated and enrolled for no less than six credit hours during the academic term in order to receive the benefit.

The chart below illustrates the benefits available to employees in accordance with their hire date:

How to Apply
Submit a completed application to Benefit Services in 130 Day Hall. Current users of the program will be sent an email when processing begins for the new academic year, letting them know that the new application and cover letter are available on line.

CCTS Taxes
Undergraduate Taxes
The CCTS fringe benefit is generally not taxable if it covers undergraduate education. However, under the Internal Revenue Code, the child must be a natural, adopted, foster or stepchild and a dependent. For tax purposes, a child is a dependent if you provide more than half of the child’s support. Do not confuse dependent and exemption: a child can be a dependent even if he/she does not qualify as an exemption on your tax return. Taxes will also apply to the benefit paid for the children of an employee's same-sex partner. Benefit Services will contact those employees whose benefit is deemed taxable.

Graduate Taxes
Benefits for graduate CCTS are taxable. The CCTS award and withholding (40%) will be reflected on your annual wage and tax statement (W-2) if you are an active employee. Retirees will receive a 1099 form.

Summer School
Cornell Students: An eligible student enrolled in a degree program at Cornell may receive benefits for summer courses taken at Cornell, without prior authorization from the school or college granting the Cornell degree. An eligible student enrolled in a degree program at Cornell may also receive benefits for summer courses taken at another institution by providing written notification from Cornell that the credits will be accepted and will apply toward the degree requirements. The credits received for summer courses at Cornell are converted to a percentage of a semester and that percentage will then be deducted from the maximum of fourteen (14) semesters of CCTS eligibility at Cornell if you, as an employee, are eligible for more than ten (10) semesters. The credits received for summer courses are taken at another institution after conversion will be deducted from the ten (10) semesters of undergraduate education, regardless of your CCTS eligibility.

Students Enrolled at Other Institutions: An eligible student enrolled in a degree program at another institution may receive benefits for summer courses taken at Cornell by providing written notification from the institution attended that the credits will be accepted and will apply toward the degree requirements. The credits received are converted to a percentage of a semester and that percentage will then be deducted from the maximum to which you are entitled, e.g., either 10 or 14 semesters.

All payments are made directly to the school. If the parent has already paid the tuition amount, the school that the student is attending will reimburse the parents.

Coverage
Family Medical Leave Act: Benefit will continue while on FMLA.

Termination: CCTS benefits will cease as of the date of termination. Payments will be prorated to cover only the portion of the term employed. If the CCTS payment for the full term has already been made for a student attending another institution, Benefit Services will bill you for the overpaid amount. At Cornell, the Office of the Bursar will be notified and that office will bill you for the amount of the overpayment.

Leave of Absence: During a leave of absence without salary, the benefits will be continued until the end of the term in which the leave of absence commences.

Layoff: If you are placed on official University layoff status, the benefit will be continued through the term in which the layoff commences and continue for one additional academic term.

Disability: While on disability, the benefit will continue at the rate received as an active employee.

Retirement: Upon retirement, the benefit will continue at the rate for which the employee is eligible at the time of his/her retirement.

Part-time Employment: An employee hired prior to July 1, 1985 may work at least 20 hours but less than 35 hours per week and receive a prorated tuition payment. Full-time employees who have accrued four years of full-time service and move to a part-time position (no less than 20 hours per week) may continue to receive the benefit at the rate they were eligible for as a full-time employee.

Divorce/Legal Separation/Dissolution of Same-Sex Partnership
Divorce: Benefits for biological/adopted children of Cornell employee continue. Benefits for stepchildren cease as of the date of the divorce. Legal Separation: Benefits continue. Same-Sex Partnership: Benefits cease as of the date of the signing of the Termination of Partnership.

Death of Employee: If the employee was eligible to use the benefit at the time of his/her death, the CCTS benefit will continue to be available to the children of the employee.