This document reviews the legal propriety of offering child care to employees and addresses the post-1981 federal income tax consequences of a child care benefit. One issue at hand involves the legal mandate to promote equal opportunity in employment. However, not all employees have the need for child care, and legal questions have been raised…

This paper examines risk and liability issues related to school to work (STW) programs. With the passage of the federal School-to-Work Opportunities Act of 1994, the distance between the school and the world of work is diminishing. The Act's requirement that students, schools, and employers become part of an integrated learning process brings the…