Important Reminder: Education Assistance Program Deadlines

To remain eligible for reimbursement under the Education Assistance Program, applications must be submitted within the following timeframe:

• Earliest submission date: 60 days before the course start date
• Latest submission date: 30 days after the course start date

Applications submitted more than 30 days after the course start date will not be eligible for reimbursement.

As a participant, you are responsible for completing all required steps and meeting all program deadlines established by NextEra Energy and Edcor. Failure to meet these requirements may result in you being responsible for the cost of tuition and fees. If you have questions about the application process or timing requirements, please contact Edcor directly.

Required Documentation After Course Completion

Within 90 days of completing your course, you must submit the following to Edcor:

• Final grade report
• Proof of payment and any required supporting documentation

Failure to submit required documentation within the designated timeframe may impact reimbursement eligibility.

Voucher Expiration Notice

Please ensure your educational institution submits voucher payment requests before the voucher expiration date.

It is the student's responsibility to verify that the school requests payment for eligible tuition and fees within the timeframe specified on the voucher. Payment requests received after the voucher expiration date will be denied, and you may be responsible for the outstanding tuition balance.

Taxation of Educational Assistance Benefits

Educational assistance benefits may be subject to federal income tax based on applicable IRS regulations at the time of payment.

Currently, the IRS allows employers to provide up to $5,250 per year in tax-free educational assistance. Amounts exceeding this limit, including benefits received through both the Education Assistance Program and the Student Loan Repayment Program (SLRP), may be treated as taxable income.

If applicable, these amounts will be reported as imputed income on your Form W-2, and applicable taxes may be withheld directly from your paycheck.

We encourage employees to consider the potential tax implications of educational assistance benefits when planning for participation in these programs.