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FERPA also permits a school to disclose personally identifiable information from education records of an "eligible student" (a student age 18 or older or enrolled in a postsecondary institution at any age) to his or her parents if the student is a dependent "student" as that term is defined in Section 152 of the Internal Revenue Code.
Student educational records, according to the FERPA statute, is defined as "those records, files, documents, and other materials which--(i) contain information directly related to a student; and (ii) are maintained by an educational agency or institution or by a person acting for such agency or institution." [4]
The court reaffirmed the department's broad reading of the term "educational records" and stated that Congress, in amending FERPA in 1998 to allow post-secondary institutions to disclose the final results of disciplinary proceedings, must have intended that disciplinary records be education records or this amendment would be "superfluous".
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Institutions may also disclose information to student guardians if the student is declared a depeneant for tax purposes (FERPA). Right to notice of information disclosures Under FERPA, schools may publish directory information, including the students name, address, phone number, date of birth, place of birth, awards, attendance dates or student ...
By law, tax-free benefits under an educational assistance program are limited to $5,250 per employee per year. Normally, the assistance provided above that level is taxable as wages.
Student rights are those rights, such as civil, constitutional, contractual and consumer rights, which regulate student rights and freedoms and allow students to make use of their educational investment. These include such things as the right to free speech and association, to due process, equality, autonomy, safety and privacy, and ...
A system of records is a group of records under the control of an agency from which information is retrieved by the name of the individual or by some identifier ...