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Tuition reduction plans under Code section 117(d) refer to employees of organizations under Code section 170(B)(1)(A)(ii)[educational orgs.] Code Sec. 117(d) does not refer to Code section 170(B)(1)(A)(i)[ a church or a convention or association of churches]. A church-affiliated school would like to sponsor a tuition reimbursement plan under section 117(d) - will this have the intended tax effect (exclusion of amount of tuition reimbursement from employees' income)?

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