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Tax-Free Employer Reimbursement of Student Loan Repayments (PDF)
Ivins, Phillips & Barker 
[Guidance Overview] Oct. 10, 2022 "[T]he Consolidated Appropriations Act of 2021 ... extended through 2025 the ability to treat reimbursements of student loans as tax-free under IRC Section 127. Creating or expanding an [educational assistance plan] may be an attractive way to recruit and retain dedicated employees, particularly during difficult labor market conditions." |
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