Adoption Assistance Program

The College offers adoption assistance to reimburse all or a portion of  expenses that are directly related to the adoption of a child.

 

Definitions

Eligible Employees:   Benefits eligible faculty and staff may participate in the adoption assistance program after completing 60 days of employment.    

 Eligible Adoptions:  Eligible adoptions include the adoption of an unrelated child or a child who is adopted as a result of a surrogacy arrangement.    

Eligible Child:   Any child who has not attained age 18 or, if over age 18, a child who is physically or mentally incapable of self-care.

 

Adoption Assistance Amount

The College will provide reimbursement of allowable expenses up to $10,000 per eligible child for full time benefits eligible employees (0.75 - 1.0 FTE) and up to $5,000 per eligible child for part time benefit eligible employees (0.50 - 0.74 FTE). Each employee's family may receive adoption assistance for up to 2 children. If both spouses or domestic partners are eligible employees, the maximum assistance is limited to a total of 2 adoptions per family.

 

Eligible Expenses

The following incurred expenses are eligible for reimbursement when reasonable, necessary and properly documented:

  • Court costs
  • Attorney's fees
  • Adoption agency and placement fees
  • Home Inspection fees
  • Travel expenses, including meal and lodging while away from home when associated with the adoption
  • Travel expenses, including meal and lodging while away from home when associated with the adoption
  • Cost of temporary foster care for the child (during the adoption process)
  • Other expenses that are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the eligible employee

The following expenses will not be eligible for reimbursement:

  • Expenses in violation of state, local or federal law
  • Expenses reimbursed by another source (e.g., grants, another employer, another benefits plan)
  • Expenses related to foreign adoption that is not finalized
  • Expenses related to adoption of a child who is a US resident or citizen which has not been finalized or formally terminated 
  • Reimbursement requests submitted later than 6 months after the finalization of foreign or domestic adoption or termination of domestic adoption

Reimbursement Procedure

Within 6 months of the adoption’s finalization (or within 6 months of the termination of domestic adoption proceedings), the Eligible Employee must submit:

  • The completed Adoption Fee Reimbursement Form
  • Documents confirming payment of eligible expenses: receipts, canceled checks, credit card statements, stamped paid invoices, etc.
  • For domestic adoption, proof of US citizenship or US residency of an eligible child and final decree of adoption (or documentation of termination of adoption proceedings)
  • For adoption of an eligible child who is not a US citizen or resident, the final decree of adoption by an appropriate official of the country authorizing the adoption and the appropriate visa from the US State Department

All expenses must be submitted at the same time the reimbursement request is submitted. Reimbursement will be processed as soon as administratively possible in accordance with standard payroll practices.

 

Tax Treatment

The College will follow applicable tax laws as related to adoption assistance programs as detailed in section 137 of the Internal Revenue Code, as amended.  In general, this means that, except for reimbursement related to the adoption of an employee's spouse’s child, the College will not withhold federal income taxes from reimbursement. For reimbursement related to adoption of Employee’s Spouse’s child, federal income tax will be withheld. The reimbursement is subject to applicable FICA, state, city and local taxes. Please note that federal tax laws may provide certain tax credits for non-reimbursed adoption expenses, therefore employees are advised to seek tax advice regarding adoption assistance reimbursements. The tax liability of any payments under this program is the sole responsibility of the employee. Any and all elements of this program may be modified in the future, at any time, to meet Internal Revenue Service rules, or as otherwise decided by the College.