In late August the IRS outlined how employers can offer to match employees' student loan repayments as an employment benefit. Included in the SECURE 2.0 Act, the provision allows employers to treat the loan repayment matching like retirement plan deferrals. Employers, however, have been slow to adopt the benefit, according to Bloomberg Law.

Akerman Tax Partner Gabe Marinaro tells the news site the hesitance is due in part to how difficult it can be to prove employees have made the eligible loan repayments.

“This guidance is certainly welcome and helpful, but they want to make sure there’s additional relief available to the extent that there are foot faults, those can be easily corrected,” Gabe told the publication.