This guide is intended to assist employers, educators, and union officials in understanding the rationale behind developing and implementing tuition assistance plans. Examined in the introductory section are the importance of tuition assistance programs in light of contemporary economic and labor market conditions. The first chapter outlines the past, present, and future directions of tuition assistance programs. Described next are the basics of tuition assistance. The third section contains tuition assistance program check lists for use by employers, education institutions, and labor unions. Problems in establishing and implementing tuition assistance programs and suggested solutions are covered next. The fifth section deals with taxes, policies, and tuition assistance. Community tuition assistance networks are the subject of the final section. (Appendixes to this guide include tables presenting industries paying employee educational assistance in 1982 and the percent of companies paying employee educational assistance benefits in selected years, a draft model statement on tuition aid, and a model tuition plan. A list of additional publications on tuition aid is also provided.) (MN)