Emory University Adoption Reimbursement Plan

Emory University will reimburse Eligible Employees for Qualified Adoption Expenses up to $5,000 per finalized adoption under the Emory University Adoption Reimbursement Plan (the “Plan”) set forth below. In addition, the University has implemented a separate policy to provide taxable benefits to reimburse employees eligible to participate in this plan for certain expenses incurred for the adoption of a child of a spouse or child of a same-sex domestic partner.

 

Eligibility

Benefit Amount

Qualified Adoption Expenses

Tax Exclusion or Tax Credit?

Reimbursement Procedures

Plan Document

Eligibility

  Eligible Employees: You are an “Eligible Employee” if you have completed one year 

     of service and are (i) a faculty member who regularly works 50% or more of the

     required full-time workload or (ii) a staff member or postdoctoral fellow who

     regularly works 20 hours or more per week.

 

   An Eligible Employee does not include employees of Emory Healthcare, medical

     residents, students, any leased employees within the meaning of §414(n) of the

     Code, or any party not classified as an employee by Emory University.

 

  Eligible Child: An “Eligible Child” is any individual who, at the time the Qualified

     Adoption Expenses are paid, is under the age of 18 or is physically or mentally

     incapable of caring for him or herself and is being adopted by an Eligible

     Employee. An Eligible Child does not include a blood relative or a child or blood

     relative of your spouse, same sex spouse, or domestic partner.

    

     *See also - Supplement A, Supplemental Taxable Adoption Assistance Policy, in

     the Plan Document for additional eligible children.

 

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Benefit Amount

Reimbursement for Qualified Adoption Expenses (as described below) will only be made after a finalized adoption of an Eligible Child and if you are an Eligible Employee at the time that the expense was paid and the reimbursement is requested. The Plan will reimburse up to $5,000 of Qualified Adoption Expenses per Eligible Child, for expenses incurred on or after January 1, 2014. The maximum reimbursement is up to $5,000 per adoption, which is limited to two adoptions throughout employment, to total a maximum of $10,000 over two adoptions.

 

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Qualified Adoption Expenses

“Qualifying Adoption Expenses” are reasonable and necessary adoption related expenses (as defined in Section 36C(d)(1) of the Internal Revenue Code), and currently include, but are not exclusively limited to:


   Domestic and foreign agency and placement fees;
   Counseling fees associated with the placement and initial adjustment;
   Immigration, immunization, and translation fees;
   Temporary foster care provided before placement of the Eligible Child in your

      home;
   Home inspections costs;
   Medical expenses paid on behalf of the Eligible Child prior to adoption that are not

      otherwise covered

      by insurance; and
   Travel expenses (including amounts expended for meals and lodging while away   

      from home)

 

Qualifying Adoption Expenses do not include the following expenses:


   Expenses paid while not an Eligible Employee
   Expenses paid in violation of state or federal law;
   Expenses paid in carrying out any surrogate parenting arrangement;
   Expenses for establishing legal guardianship;
   Expenses paid for the routine care of an Eligible Child;
   Expenses reimbursed under another adoption program; and
   Expenses claimed as a credit on your personal tax return.

 

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Tax Exclusion or Tax Credit?

This tax information described is this Section is not intended to give specific tax or legal advice; the information provided is a summary of the current tax laws as they apply to the Plan. The tax laws regarding the adoption tax credit are complicated and they affect different individuals in different ways. A professional tax advisor is your best source of information about whether you should seek reimbursement of Qualifying

 

Adoption Expenses from the Plan or claim the tax credit. You may also obtain further information from IRS Form 8839, Qualified Adoption Expenses and its instructions that can be obtained from the IRS website at www.irs.gov.

 

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Reimbursement Procedures

Eligible employees may apply for reimbursement of qualified adoption expenses upon placement of the eligible child in the employee’s home. Applications for reimbursement must be made within six (6) months following the finalization of the adoption.

 

Submit the completed adoption reimbursement claim form with verifying documents and invoices to:

 

Emory University Benefits Department
1599 Clifton Rd NE, Atlanta, GA 30322
Fax: 404-727-7145
Email: hrbenef@emory.edu

 

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Plan Document

Emory University Adoption Assistance Program Plan Document

 

This description summarizes the major features of the Plan as in effect on January 1, 2014 but it is not intended as a substitute for the legal plan document. If a provision in the legal plan document and this plan description conflict, the provisions of the legal plan documents will control. Emory University reserves the right to amend or terminate the Plan at any time in whole or in part, for any reason.

 

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