It is customary for faculty members to allow other faculty members, faculty spouses, and retired faculty members to audit classes without formality.

           Information on tuition assistance for faculty and faculty administrators may be found in "Tuition Assistance Program for Faculty and Faculty Administrators" and "Tuition Assistance Program for Dependents and Spouses of Faculty and Faculty Administrators" in Section II of this handbook. Tuition assistance may be considered as taxable income based on applicable IRS regulations.