Education Allowance for Long-Term International Assignment Policy

To provide Duke employees on long-term assignment with an education allowance to assist in defraying those costs necessary for up to two children to obtain adequate educational services in the host country which are ordinarily provided without charge by the public schools in the employees’ home country. "Adequate educational services" means an elementary school (grades kindergarten and 1-8 or equivalent) or secondary school (grades 9-12 or equivalent) not requiring mandatory denominational religious instruction and providing an educational curriculum and services reasonably comparable to those normally provided without charge in public schools in the United States. The major criterion of "adequacy" is whether a child of normal ability, upon completion of a grade, or its equivalent, can enter the next higher grade in a public school in the United States. The Department of State Office of Overseas Schools determines the "adequacy" of the schools at the overseas posts. Educational allowances provided by Duke are reportable income under the provisions of the U.S. Internal Revenue Code.

See full Education Allowance for Long-Term International Assignment Policy