Creating such a plan is really quite simple and you can set the level on reimbursement so the cost is completely under your control. The key is to make sure the plan is well defined and administered without discrimination.

You can set requirements that the courses be related to the employees job so you are not paying for unnecessary classes. You can also set the amount by any metric you want (dollars, % of cost, proper accreditation etc) as long as you apply the rules evenly.