The Tuition Opportunity Program for Students (subsequently renamed the Taylor Opportunity Program for Students, or TOPS) was created via ACT 1375 during the 1997 Regular Legislative Session. The first college freshman class to receive TOPS awards entered postsecondary education in the fall of 1998. ACT 1202 of the 2001 Regular Legislative Session requires the Louisiana Board of Regents (BoR) to prepare a report to analyze various aspects of the TOPS program. In accordance with ACT 1202, this report includes: (1) An analysis of the relationship between the high school courses taken and the student's score on the American College Test (ACT); (2) The number of high school graduates who are eligible for TOPS and subsequently enroll in college; (3) Persistence (retention) rates of TOPS students; (4) The number of and reasons for students losing award eligibility; and (5) Graduation data. Act 587 of the 2014 Regular Legislative Session added several additional levels of analysis to the TOPS report, including: (1) Demographic information of program award recipients; (2) High school GPA and ACT scores of program award recipients grouped by mean, median, and mode; and (3) Average high school GPA and average ACT scores of those who lost the award. The information in the report includes current and historical data on TOPS students (students receiving an Opportunity, Performance, or Honors award) and non-TOPS students, to allow for comparison. Data indicate that the TOPS program has succeeded in keeping Louisiana's high school graduates in the State to pursue postsecondary education.