Adoption Assistance
Administered By ASIFlex
Information to support eligible faculty and staff who are adoptive parents, or who are considering adoption.
Eligibility
All active, non-temporary UNI faculty and staff with a 50% FTE or greater who have successfully completed 12 months of non-temporary service are eligible to participate in the Adoption Assistance Program.
The adoptee must be an eligible child who, at the time the adoption expenses are incurred, is under the age of 18 or is physically or mentally incapable of self-care. A child of the eligible employee’s spouse or domestic partner is not considered an eligible child.
Purpose of the Adoption Assistance Program
The purpose of the Adoption Assistance Program is to provide financial reimbursement for eligible expenses incurred in connection with the adoption of an Eligible Child after the adoption is finalized. The Program is intended to comply with the requirements of Section 137 of the Internal Revenue Code of 1986, as amended (the “Code”), and to provide reimbursements to eligible employees that are excludable from federal gross income under Section 137 of the Code.
Eligible employees participating in this program will be reimbursed up to $5,000 per adoption for eligible expenses (see below). Should an employee adopt a second child, they can be reimbursed an additional $5,000.
A lifetime maximum of two (2) separate adoptions can be claimed for a total of $10,000. If siblings are adopted simultaneously, this will be considered as one (1) adoption event for purposes of the lifetime maximum.
If both adoptive parents are both eligible UNI employees, the maximum reimbursement applies jointly to the combined Qualified Expenses of the household for each adoption event.
Adoption Expenses
The following expenses are reimbursable
- Adoption agency and placement fees (including home study fees);
- Legal fees and court costs for the adoption;
- Medical expenses required to complete the adoption (including immunizations);
- Temporary foster care costs;
- Immigration and translation fees;
- Traveling expenses (including amounts paid for meals and lodging while away from home);
- Counseling fees associated with placement and initial adjustment.
The following expenses are not allowed for reimbursement
- Expenses that violate state or federal law;
- Expenses allowed as a credit or deduction under any other federal income tax rule;
- Expenses paid or reimbursed using funds received from any federal, state or local program;
- Expenses paid or reimbursed by another employer or employer sponsored program, or any other source;
- Expenses for mileage or all forms of fuel;
- Expenses for carrying out any surrogate parenting arrangement;
- Expenses for the adoption of a spouse’s or domestic partner’s child;
- Medical examination fees for the adopting parents;
- Expenses for personal items such as clothing and food for either the parents or child;
- Gifts to orphanages;
- Expenses of the birth mother (including medical expenses);
- Expenses incurred prior to becoming an Eligible Employee under the Plan, even if such expenses would otherwise be treated as Qualified Adoption Expenses;
- Expenses submitted later than twelve (12) months following the date the adoption becomes final;
- Expense reimbursements requested prior to the adoption becoming final;
- Expenses incurred after ceasing to be an Eligible Employee under the Plan;
- Expenses incurred with respect to an adoption that is finalized after ceasing to be an employee of the University; and
- Expenses the University determines are not Qualified Adoption Expenses.
The following expenses are reimbursable
- Adoption agency and placement fees (including home study fees);
- Legal fees and court costs for the adoption;
- Medical expenses required to complete the adoption (including immunizations);
- Temporary foster care costs;
- Immigration and translation fees;
- Traveling expenses (including amounts paid for meals and lodging while away from home);
- Counseling fees associated with placement and initial adjustment.
The following expenses are not allowed for reimbursement
- Expenses that violate state or federal law;
- Expenses allowed as a credit or deduction under any other federal income tax rule;
- Expenses paid or reimbursed using funds received from any federal, state or local program;
- Expenses paid or reimbursed by another employer or employer sponsored program, or any other source;
- Expenses for mileage or all forms of fuel;
- Expenses for carrying out any surrogate parenting arrangement;
- Expenses for the adoption of a spouse’s or domestic partner’s child;
- Medical examination fees for the adopting parents;
- Expenses for personal items such as clothing and food for either the parents or child;
- Gifts to orphanages;
- Expenses of the birth mother (including medical expenses);
- Expenses incurred prior to becoming an Eligible Employee under the Plan, even if such expenses would otherwise be treated as Qualified Adoption Expenses;
- Expenses submitted later than twelve (12) months following the date the adoption becomes final;
- Expense reimbursements requested prior to the adoption becoming final;
- Expenses incurred after ceasing to be an Eligible Employee under the Plan;
- Expenses incurred with respect to an adoption that is finalized after ceasing to be an employee of the University; and
- Expenses the University determines are not Qualified Adoption Expenses.
Applying for Adoption Assistance
Adoption Assistance can be applied for within twelve (12) months of the finalization through two life events within UNI Works:
Birth or Adoption of a Child - Use if the adoption is finalized at the time you are adding the child(ren) to insurance coverage.
I am Applying for the Adoption Assistance Program - Use if the adopted child is already covered on your insurance plans, and the adoption has become finalized.
Please utilize the Change Benefits Job Aid for step-by-step instructions on submitting a change within UNI Works.
No Adoption Assistance benefits shall be paid until UNI receives documentation confirming that the adoption has been finalized. In addition, no claim for Adoption Assistance reimbursement will be considered or paid unless the participant has completed and submitted an Adoption Assistance Claim Form.
Documentation for all expenses for which the Eligible Employee is seeking reimbursement must be submitted at the time the reimbursement request is filed. Any additional expenses submitted after the initial reimbursement request will be denied. Reimbursements will be processed in accordance with ASIFlex practices.
Required Documentation:
- A signed and fully completed Adoption Assistance Claim Form.
- Documentation of all fees, costs and other expenses incurred in connection with the adoption of an Eligible Child for which the Eligible Employee is seeking reimbursement. The eligible employee must provide receipts, canceled checks, credit card statement, and/or paid stamped invoices
confirming payment. - Documentation that indicates whether the child is a citizen or resident of the United States;
- For the adoption of an eligible child who is not a citizen or resident of the United States
- A final decree of adoption by a competent authority of the foreign-sending country establishing a parent-child relationship under the laws of the foreign-sending country, and
- Evidence that the child has been issued the appropriate visa from the State Department of the United States.
- For the adoption of an Eligible Child who is a citizen or resident of the United States:
- a final decree of adoption; and
- any additional documentation deemed necessary by the Plan Administrator and/or Third Party Claims Administrator that establishes satisfactory evidence that the adoption has been finalized or qualifies under the terms of the plan.
Required Documentation can be uploaded within UNI Works, or submitted to Human Resources.
Adoption Tax Credit vs Adoption Assistance Program
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 payment of Qualifying Adoption Expenses from the Adoption Assistance Reimbursement Program or claim the adoption tax credit. While you may be entitled to claim both a credit and an exclusion from income for Qualified Adoption Expenses of an eligible child, both cannot be claimed on the same expenses. Because each taxpayer’s circumstances are unique, you should determine whether the credit or employer payment is more beneficial to you. The University does not provide personal tax assistance. Please consult your tax advisor for more information. You may also obtain further information from IRS Form 8839, Qualified Adoption Expenses and its instructions that can be obtained from the IRS website.
Wherever conflicts occur between the contents of this site and the contracts, rules, regulations, or laws governing the administration of the various programs, the terms set forth in the various program contracts, rules, regulations, or laws shall prevail. Space does not permit listing all limitations and exclusions that apply to each plan. Before using your benefits, review the plan's coverage manual. Benefits provided can be changed at any time without the consent of participants.