Adoption Assistance Plan

Qualified Expenses and Plan Payment 

Your Adoption Assistance Plan will pay for qualified adoption expenses only. Qualified adoption expenses include reasonable and necessary fees for the following expenses that are directly related to the legal adoption of an eligible child: 

  • adoption fees;
  • court costs;
  • attorneys fees; and
  • other fees (such as travel expenses) that are directly related to the adoption. 

Reasonable and Necessary Expense: An adoption expense is considered to be “reasonable and necessary” if it is directly related to (and for the principal purpose of) the legal adoption of an eligible child. 

Certain expenses are not covered by the Adoption Assistance Plan. This is explained in the Exclusions and Limitations section.

The maximum amount of reimbursement for qualified adoption expenses is $4,000 for each eligible child. 

An eligible employee who adopts a child with special needs may be eligible for the maximum reimbursement ($4,000). This reimbursement will include any qualified adoption expenses incurred in the year of adoption and all prior taxable years. In other words,  

               Maximum                                   Any Qualified Adoption                         Amount of Additional
         Reimbursement           less           Expenses Reimbursed            =            Reimbursement for
               ($4,000)                                               by the Plan                                  Special Needs Adoption

Definition of Special Needs
For Plan purposes, a child with special needs is an eligible child who is a citizen or resident of the United States and who a state has determined: 

  • cannot or should not be returned to the birth parents’ home; and
  • cannot be placed for adoption without assistance due to one or more of the following additional conditions:
    • the child’s ethnic background, age, or membership in a minority or sibling group; or
    • physical, mental, or emotional handicap. 

You can contact Human Resources at extension 52222 or by sending an e-mail to Benefits-HR/THP if you have a question concerning Plan benefits for special needs adoptions.