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Who Benefits from Section 127?


NAICU/SHRM study finds use of employer-provided tax-exempt educational assistance has more than doubled between 1992 and 2007, with nearly one million individuals using the Section 127 benefit.

2010 Private College Tuition and Student Aid Trends


Private College Tuition Increases 4.5 Percent for 2010-11; Institutional Student Aid Up 6.8 Percent

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As college costs rise, sticker shock eased by student aid

Washington Post


February 10, 2010


The higher education marketplace increasingly resembles a mall on the day after Thanksgiving. The published price of a college education has spiraled far above what the average student pays after subtracting grants, tuition discounts and tax benefits. The difference between sticker price and net price "may be the single most misunderstood fact" in higher education, said David Warren, president of the National Association of Independent Colleges and Universities. "Net tuition is only 45 percent of the advertised tuition. That's a pretty significant difference."


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