Companies commit 2 to 5 billion dollars annually to employee tuition assistance plans, and an estimated 17 to 24 million employees are eligible for some form of tuition assistance. Despite these figures and despite widespread interest in the tuition-aid idea, a low 3 to 5 percent of eligible employees currently take advantage of the educational benefit. This manual is designed as a guide for those interested in developing or improving tuition-aid plans. The guide first defines and describes prevalent forms of tuition-aid plans as well as their benefits and payoffs. Key features of effective plans are then outlined, and concerns of different parties are addressed in questions and answers. Next, the plan-implementation process is explored and ways to overcome barriers to plan use are presented. Fianlly, a sample tuition-aid plan is provided, as well as resources for further investigation of the area. The guide is based on the findings of a study of tuition-assistance programs in the private and public sectors over the past four years. Key aspects of that examination have been (1) a major survey of negotiated tuition-aid programs in the private sector which involved detailed analysis of 79 tuition assistance plans, and interview and paper surveys of 50 company officials, union officials, and 100 workers; (2) on-site case studies of three highly used tuition-assistance programs; and (3) the operation during 1979 and 1980 of three workplace-based model tuition-assistance demonstration projects. (KC)