"The Revised FAQ now provides that ... the annual limit ... will be adjusted for increases in the cost of living for taxable years beginning after 2026.... Revised Q1 provides that an employer 'must' tell employees whether there is a Section 127 educational assistance program where they work.... Revised Q8 asks whether 'officers, shareholders, self-employed individuals, highly compensated employees and owners' can receive educational assistance, and answers affirmatively, noting that the program must still satisfy the non-discrimination requirements of Section 127 [.]"  MORE >>