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IRS issued a reminder that employers who offer educational assistance programs can also use them to help pay for their employees’ student loan obligations through Dec. 31, 2025. These programs rely on I.R.C. Section 127 which permits up to $5,250 of qualifying educational assistance to be provided to an employee each year on a nontaxable basis. The option to use educational assistance programs to pay for workers’ student loans has been available for payments made after March 27, 2020, but is set to expire Dec. 31, 2025. Review employer educational assistance policies with employers to see if the benefit makes sense.
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