NO research, totally off-the-cuff bantering after my daily regimen (Bourbon).  But... OMG I'm wearing a tank top.  Where's the cuff???

You're an evil corporation.  You hired me and provided me with EAP benefits.  Tax free, generally.  But if I were to leave, I'd have to pay you back me the benefits that you paid when you were smitten with me.

Code 108 (d):

(d)Meaning of terms; special rules relating to certain provisions

When I'm about to leave, you can bet I'd borrow @IRonMaN's ACME magnifying glass to read the contract to find out when I would become liable. 

If the contract said something like "you leave, you die, but if I let you live, the moment you think about leaving, you shall owe me the benefits that I have paid for you.".  Then, clearly I am liable.

But if the contract said along the line of: "If you leave (under xyz conditions), this evil corporation reserves the right to ask for a refund for the benefits", I would argue there was no liability to be forgiven.  During the exit negotiation, I would make sure the agreement was for the corporation to kindly NOT exercise the said right.

I would advise my client NOT to assume.  Get the facts.  Read the contract or plan document.  

(e.g., "you must repay the tuition payment if you quit within a year").  Language like this would arguably create the liability. 

If no liability was created, I would also make sure 1099-C would NOT be issued.

Splitting hairs?  Sometimes, it's my job to split hairs.  Just my 1.8 cents.  (Used to be 2 cents, before the Nasdaq fiasco earlier this week.)   Again, NO research.  On the QT, and very very off the cuff.