WASHINGTON-The revamped pension plan rules aren't the only benefit changes included in the Economic Growth and Tax Relief Reconciliation Act of 2001. Other employer-provided benefit programs that will be affected by the new law include:

* Educational assistance plans. Under current law, employers can reimburse employees for up to $5,250 in annual undergraduate costs without the reimbursement being included in employees' taxable income. That tax break, allowed under Section 127 of the Tax Code, is set to expire on Dec. 31.

But the new tax law gives permanent tax-favored status to educational assistance plans and, as of Jan. 1, 2002, extends the tax break to graduate-level courses.

By making Section 127 permanent, Congress finally has put an end to the uncertainty it had fostered by allowing the law to expire several times and then retroactively renewing it.

* Adoption benefits. Under current law, employers can provide to employees up to $5,000 in tax-free reimbursement for adoption-related expenses. Employers also can provide up to $6,000 in reimbursement for adoption of children with special needs.

The new law would raise the tax-free reimbursement limit to $10,000 and raise to $150,000 from $75,000 the maximum annual adjusted gross income employees can earn without being taxed on any reimbursement. The new law also would make the adoption tax break permanent. Under current law, the tax break for adoption of children without special needs expires at the end of this year, though it is already permanent for adoption expenses related to children with special needs.

More than 30% of large employers now offer adoption assistance benefits, with roughly a quarter of those employers reimbursing at least $5,000 in expenses, according to a Hewitt Associates L.L.C. survey.

* Employer-provided child care facilities. Employers will be eligible to receive a tax credit equal to 25% of expenses for developing and operating child care centers and a tax credit of 10% of expenses for child care resource and referral services. The total amount of the credit is capped at $150,000 per year. The new tax break would begin next year.