Use the writing process to write a memo (limited to one-page or less) based on the following:

You are the president of Widgets R Us, a small information management company that employs 50 people. Your organization has decided to encourage employees to take professional development courses by reimbursing each eligible employee a maximum of $3,500 in tuition and fees during any one calendar year. Anyone who wants to participate in the program must apply before the first class meeting; the application must be signed by the employee's immediate supervisor. The Office of Human Resources will evaluate applications. That office has application forms.

The only courses eligible are those that are related to the employee's current position or to a position in the company that the employee might hold someday, or that are part of a job-related degree program. Again, the degree may be one that would help the employee's current position or that would qualify him or her for a promotion or transfer in the organization.

Only tuition and fees are covered, not books or supplies. People whose applications are approved will be reimbursed when they have completed the course with a grade of C or better. An employee cannot be reimbursed until he or she submits a copy of the approved application, an official grade report, and a statement of the tuition paid. If someone is eligible for other financial aid (scholarship, veterans' benefits), the company will pay tuition costs not covered by that aid as long as the employee does not receive more than $3,500 and as long as the total tuition reimbursement does not exceed the actual cost of tuition and fees.

Part-time employees are not eligible; full-time employees must work at the company three months before they can apply to participate in the program. Courses may be at any appropriate level (high school, college, or graduate). However, the IRS currently requires workers to pay tax on any reimbursement for graduate programs. Undergraduate and basic education reimbursements of $5,250 a year are not taxed.

Write an effective, well-organized memo using the SEA organizational formula that informs all employees in the organization about the tuition reimbursement program. Your memo should be keyed in standard memo format.