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The following stipends are minimum recommended levels and can be set higher, based on the policies of individual schools and colleges.
Per term: $3, 784 Per academic year (2 terms): $7,568 Per 12-month appointment: $11,352 Per term: $ 7,568 Per academic year (2 terms): $15,136 Per 12-month appointment: $22,704 Note: The College of Engineering has established the minimum rate for a 50% GSRA appointment as $7,924 per term or $15,849 for academic year appointments.
The appointing unit typically provides tuition remissions equal to the non-resident differential for out-of-state graduate students who are appointed as GSRAs. Resident tuition and fees are charged to sponsored accounts on the basis of the per term figures established by the Board of Regents (subject to any tuition fellowships, as described below). To facilitate the preparation of budgets, sponsored projects are charged average tuition rates regardless of the number of credit hours for which the GSRAs are enrolled. The rates for FY 2007-08 are as follows: Fall Term: $8,238 Winter Term: $8,238 Spring Half: $3,395 Summer Half : $3,395 Spring-Summer Full Term : $4,483
Fall Term: $7,917 Winter Term: $7,917 Spring Half: $3,379 Summer Half: $3,379 Spring-Summer Full Term: $6,666 These average tuition figures include the Infrastructure Maintenance Fee and the Health Service Fee. Tuition charges for those GSRAs with candidacy status are not averaged, but are charged at the established rates which range from $5,044 to $6,129 per term. Project Directors should check with their Dean's office to determine if their unit is participating in the tuition fellowship program. Each School or College will determine the level of the tuition fellowship to be provided and the conditions under which such tuition fellowships will be awarded (e.g., appointment level of the GSRA). The resident (in-state) tuition that remains after the fellowship is applied must be included as a charge to the sponsor. Since Schools and Colleges must provide the funds for the tuition fellowships from their annual budget allocations, the Dean's office should verify/approve if the tuition fellowship is to be cost-shared and thus, the level of charges to be included in the sponsor's budget. GSRAs with appointments of 25% or greater are eligible for health care benefits under GRADCARE rather than the University staff benefits program. Under GRADCARE, the monthly premiums through 12/31/2007 are: Grad student only: $233 per month Grad student + 1 or more children: $358 Grad Student + 1 adult: $465 Grad Student + 1 adult and children: $656 Under GRADCARE, the monthly premiums BEGINNING 1/2008 are:
Grad student only: $203 per month Grad student + 1 or more children: $313 Grad Student + 1 adult: $407 Grad Student + 1 adult and children: $573 The cost of GradCare up to $656 per month through December, 2007 and $573 per month thereafter may be underwritten by the sponsored project in the case of GSRA or by participating training grants. There is no graduate student cost for GradCare coverage for 2007-2008 for GSRAs with a 25% appointment or greater. A graduate student enrolled in GradCare during a Winter Term and the following Fall Term will also be eligible for coverage during the Summer Term. The stipend paid to Graduate Student Assistants is considered to be "reasonable compensation" for the performance of services rendered to the University in connection with research or teaching assignments. As such, these payments are subject to federal and state income taxes. The tuition waiver, however, is considered to be in excess of the reasonable compensation paid as a stipend and is granted as a fringe benefit in the form of a non-taxable qualified tuition reduction under section 117(d) of the Internal Revenue Code. Although federal and state taxes are not withheld by the University from fellowship payments made to United States citizens and resident aliens, the portion of the fellowship above tuition and fees is taxable to the individual, based on changes in the IRS code that occurred as part of the Tax Reform Act of 1986. For non-resident aliens, taxes are withheld at the rate of 14% on the full fellowship amount unless the individual is from a tax treaty country and submits a Form 1001.
For detailed information on the Graduate Student Assistantship Program appointments and other concerns, see the UM Human Resources web pages on the GSRA program (in the Academic and Staff Services section under Academic Services)
at:
For detailed information on the Graduate Student Assistantship Program appointments and other concerns, see the UM Human Resources web pages on the GSRA program (in the Academic and Staff Services section/ Graduate Students) at:
http://www.umich.edu/~hraa/acadhr/grads/gsra/index.html Last Reviewed: 08/01/2007
Graduate Student Research Assistant Cost Estimates
GSRA Stipends for Fiscal Year 2007-2008
25% Appointment
50% Appointment
Resident (In-State) Tuition and Fees: FY 2007-2008
Engineering Students
All Other Students
Tuition Fellowship
Health Care Benefits
GRADCARE Plan through 12/31/2007
GRADCARE Plan beginning 1/2008
Taxes on Stipends and Fellowships