Adult Americans have been participating in formal education and training programs in record numbers in recent years. Yet studies of participation by working Americans in tuition assistance programs have consistently revealed that few take advantage of them. This report describes and analyzes the Kimberly-Clark Corporation's tuition-assistance program, the Educational Opportunities Plan (EOP). The EOP is recognized as having an unusually innovative plan structure, an extensive administrative system, and an extremely supportive corporate environment, all of which combine to create a climate in which employee participation in education thrives. While the average rate of worker participation nationally for such plans is around 4 percent, eligible employee use of the EOP was approximately 30 percent in 1978. The report explores how the EOP was designed and established and why it works. The study covers four major areas: current corporate, geographic and cultural environments; the history of the EOP's design and early implementation at Kimberly-Clark; the plan itself--structure, specific provisions and administration; and EOP success--how it is empirically measured by employee participation rates and how it is qualitatively perceived by corporate management, individuals involved in plan administration, and Kimberly-Clark employees. The study is based on interviews with those persons, combined with extensive documentation of the EOP. (KC)