When the Lumina Foundation studied the Cigna Corporation’s Employee Reimbursement Program, they discovered that reimbursing employees for tuition spent on higher education is a valuable business investment that “translates into quantifiable cost avoidance for Cigna.” The Lumina Foundation, a national foundation focused on increasing post-secondary attainment, partnered with Cigna to design the study, which was conducted by Accenture. Lumina’s analysis of Cigna’s Educational Reimbursement Program (ERP) revealed that encouraging