HR Policies : 6.8 Providing Benefits
Cornell Children's Tuition Scholarship (CCTS)
Subject: Providing Benefits
Number: 6.8.13
Issued: 3/1/82
Revised: 6/30/98
Purpose
CCTS provides scholarships
to children of employees of Cornell University, members of the ROTC staff
at Cornell, and Cornell United Religious Work Chaplains who meet the eligibility
and service requirements described below. Scholarships may be for study
at Cornell University or another accredited degree-granting institution.
The terms of the actual award and its duration vary with the employee's
hire date. If an employee terminates active regular employment, and then
returns, benefits will be based upon the plan provisions in effect on
the most recent hire date.
Regular Full-Time and Regular Part-Time Employees Hired Prior to July 1, 1985
Service Requirement: None; eligible immediately.
Service Accumulation: Academic employees earn one year of service during any twelve-month period in which they have held at least a 50% appointment for at least one academic term. Nonacademic employees earn one year of service during any twelve-month period in which they have had a regular appointment for a minimum of six (6) months.
Type of Program: Undergraduate and graduate.
Terms of Award at Cornell for Employees Hired prior to July 1, 1983: Children who are admitted to a degree program at Cornell University qualify for a scholarship which is equivalent to the full tuition at the college less administrative charges.
Terms of Award at Cornell for Employees Hired between July 1, 1983 and June 30, 1985: Children who are admitted to a degree program at Cornell University qualify for a scholarship which is equivalent to 50% of full tuition (tuition plus administrative charges).
Regular Full-Time Employees Hired on or after July 1, 1985
Service Requirement: 4 years.
Service Accumulation: Academic and nonacademic employees earn one year of service during any twelve-month period in which they had a full-time appointment (35 or more hours per week) for a term of eight or more months.
Type of Program: Undergraduate
Terms of Award at Cornell: Children who are admitted to a degree program at Cornell University qualify for a scholarship which is equivalent to 50% of full tuition (tuition plus administrative charges).
All Full-Time and Part-Time Employees Hired prior to July 1, 1985 and All Full-Time Employees Hired after July 1, 1985
Terms of Award at Other Schools: Children who are registered in an undergraduate degree program at an institution other than Cornell qualify for a scholarship which is equivalent to 30% of tuition and required fees at that institution up to a maximum equal to 30% of Cornell endowed tuition and administrative fees. (The minimum scholarship is full tuition at the institution or $1,000 per year, which-ever is less.).
Children of regular part-time employees (at least 20 hours per week but less than 35 hours per week) who were hired prior to July 1, 1985 will receive an award which is prorated according to the percentage of the appointment. Part-time employees hired on or after July 1, 1985 are not eligible for any CCTS benefits.
Duration (for all eligible employees who were hired prior to July 1, 1985): CCTS will be provided for up to a total of 14 semesters of study.
Undergraduate Education The maximum scholarship that may be applied toward the completion of an undergraduate degree at Cornell or elsewhere is ten (10) semesters of undergraduate work or a bachelor's degree, whichever occurs first.
Graduate Education The scholarship that may be applied toward the completion of graduate education at Cornell will depend upon the number of semesters used for the undergraduate degree. The maximum is six (6) semesters. Graduate CCTS benefits will be taxable under federal law. Taxes will be reflected in the disbursement.Subject:
Duration (for eligible employees hired after July 1, 1985): The maximum scholarship that may be applied toward the completion of an undergraduate degree at Cornell or elsewhere is ten (10) semesters of undergraduate work or a bachelor's degree, whichever occurs first. Graduate CCTS benefits are not available.
Eligible Children
In order to be eligible to receive benefits under the plan, the
employee's child must be:
- a natural-born child,
- an adopted child,
- stepchild,
- or a foster child who has been supported by, and living in the home of, an entitled employee for at least five years prior to registration for approved study.
General Provisions
Eligible part-time students must be enrolled for at least six (6)
credits per semester; in no case will a student enrolled for fewer
than six (6) credits be eligible for CCTS during the regular academic
year.
CCTS scholarship monies may be used for summer courses if the credits earned apply toward the degree. Time spent in summer programs will be deducted from the semesters of eligibility available. CCTS payments for summer courses at other institutions are included in the maximum for the plan year.
Admission Procedures
Cornell recognizes the special relationship of Cornell employees
and their families to the University and strives to provide assistance
to prospective applicants interested in exploring the university's
academic programs. Children of university employees receive every
consideration within the structure of the selection policies and
procedures of the college involved.
Individual Cornell college admissions offices are able to provide information regarding personal conferences or interviews and possible early review and notification for children of employees. Successful applicants in this group will be required to meet the standards set for all other accepted candidates to ensure their academic success at the university. Questions concerning the policies and practices of a particular college should be addressed to the director of admissions .
Termination of an Eligible Parent
Upon termination of an eligible parent, CCTS benefits will cease
immediately. Payments will be prorated to cover only the portion
of a term during which the parent was employed. If the CCTS payment
for the term has already been made for a student attending another
institution, the parent will be billed for an amount based on the
portion of the semester remaining on the date of termination. If
the student is attending Cornell, the Bursar's office will be notified
and the parent will be billed for the remaining amount. If an employee
is placed on layoff status, the CCTS benefit will continue through
the academic term in which such layoff occurs and one additional
term. An employee on unpaid leave of absence, i.e., university leave
or departmental leave, will have CCTS benefits continued until the
end of the term in which the leave begins. CCTS will then be discontinued
until the employee returns to regular university service.
Continuation of Eligibility
Children retain their eligibility if the parent, while a Cornell
employee and eligible, becomes disabled, dies, or retires at age
55 or older with a minimum of ten years of service.
Procedure
To apply for CCTS, obtain an CCTS Application from Benefit
Services 607-255-3936 in the Office of Human Resources. Complete
and return the form before the academic year for which CCTS benefits
are being requested. This will enable administrative procedures
to be done in a timely fashion. A copy of the application will be
returned to the employee when it is approved.
Coordination with Other Scholarships
CCTS benefits will be coordinated with any other scholarship payments
which must be used to pay tuition, or tuition and fees, whichever
applies. CCTS benefits will only be reduced in those instances in
which the combined total of awards exceeds the charges covered under
the plan. CCTS awards will be applied after the other scholarship
amounts have been paid. All students who are residents of New York
State and attend a New York institution must apply for the New York
State Tuition Assistance Program (TAP) or show proof of ineligibility
when they apply for CCTS awards.
Taxation of Undergraduate Benefits
The CCTS fringe benefit is generally not taxable if it
covers undergraduate eduaction. 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 the child's support. In short, a child can
be a dependent even if he/she does not qualify as an exemption on
your tax return. In the event of divorces or separated parents,
if either of the parents can pass the support test, BOTH parents
pass it. The CCTS fringe benefit for graduate education
id taxable. The Office of Human Resources will contact those employees
whose benefit is deemed taxable.
Benefit Disclaimer
While every attempt has been made to ensure the accuracy of the
above statements, the legal documents, policies, or certificates
pertaining to this benefit prevail in the event of any discrepancy.
This description does not constitute a legal document or a contract
between the university and its employees.
Contact the local hr representative or designee or Benefit Services (607) 255-3936 in the Office of Human Resources for more information.