This study was conducted to learn about the impact and extent of Corporate Tuition Reimbursement (CTR) in Cuyahoga County, Ohio. Tuition is a factor in Ohio because tuition is charged in the community colleges. Literature on the trends in income sources in higher education and the shift to older part-time students are reviewed. Ten CTR policies of major employers in the Cuyahoga County district were analyzed. Nine of the 10 companies had CTR plans which reimbursed employees 50 percent-100 percent of their tuition fees. Three of the companies reimbursed registration fees and laboratory fees as well. Requirements for length of service, supervisor approval, type of courses taken, and maximum course load are noted. The potential student market these companies' employees represent and possible avenues of further investigation into the field of CTR and its possible influence on the future of Cuyahoga Community College are discussed. A model CTR plan including philosophy, rationale, eligibility requirements, reimbursement rates, limitations, and procedures is provided for corporations interested in initiating their own CTR plans. (AH)