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Message: [QUOTE="texascpa, post: 1778693, member: 468"] C'mon, in the big scope of employment, very few employees get signing bonuses and tuition assistance. Those are the exception to the rule. I don't agree. It does restrict. If not, then why a year, why not make it three or four. Is it a hobby then? An activity? This gets back to the argument about college players getting paid or if their tuition is compensation enough. Either way, there is an exchange of compensation (free education/scholarship) for services. It's not a profession that you and I would think of, but it is a job. If they can't perform that job, many times they lose their compensation. [/QUOTE]