Family Building

Adopted children must be under the age of 18 at the time the qualified adoption expenses occur. The adopted child may not be the child of the eligible employee’s spouse.

An eligible employee is an OSU employee who holds an eligible appointment and has completed at least one year of employment with OSU in that eligible appointment. Eligibility ends upon the employee’s termination of employment or transfer to an ineligible appointment.

Adoption Assistance Reimbursement Requests are processed by Human Resources, Benefits Services. Adoption benefits may have tax implications; consult your tax advisor.

Eligible expenses that are directly related to the adoption may be reimbursable if incurred after the eligible appointment date and the claim is received no later than 12 months after the date the adoption becomes final. Some eligible expenses include:

• Agency and placement fees
• Legal fees and court costs
• Required medical expenses for the child prior to adoption (including immunizations)
• Immigration fees
• Translation services
• Transportation and lodging expenses

Note: All documents must be translated to English and show American currency.

The following expenses are not eligible for payment through The Ohio State University Adoption Assistance Plan (including, but not limited to):

• Medical examination fees for adopting parents
• Cost of personal items, such as clothing and food for either the parents or the child
• Expenses incurred prior to eligibility for the benefit
• Mileage

Placement of a child in your home or the finalization of the adoption is a qualifying status change for which you may add the child to applicable university benefit plans within 30 days of the event.

The State of Ohio provides adoption support through its Ohio Adoption Grant Program. The program offers a possible one-time grant related to adoption expenses. This is not part of Ohio State’s employee adoption benefits.

An unrelated child, a stepchild, or a child who is born as a result of a completed valid surrogacy contract. A child does not include a child to whom an employee gives birth.

An eligible employee is an OSU employee who holds an eligible appointment and has completed at least one year of employment with OSU in that eligible appointment. Eligibility ends upon the employee’s termination of employment or transfer to an ineligible appointment. The employee must be employed by Ohio State on the date Ohio State reimburses the Reimbursable Expenses.

Surrogacy Reimbursement Requests are processed by Human Resources, Benefits Services. Surrogacy benefits have tax implications; consult your tax advisor.

A valid surrogacy contract is a contract entered between an employee who intends to be the parent of a child and another party who has agreed to become impregnated, carry and give birth to the eligible child.

A valid surrogacy contract will be “completed” when it results in an eligible employee being recognized as the parent of an eligible child on a birth certificate, court order of adoption, post-birth court order, or other court order recognizing the employee’s parental rights under applicable law.

Stepparent adoption expenses may be submitted for reimbursement when the adoption is final pursuant to a final decree of adoption.

Reimbursable surrogacy expenses are those expenses that are directly related to the adoption or birth of a child via surrogate. Some eligible expenses include:

• Surrogate agency fees, which includes surrogate agency fees for managing the surrogate or locating and vetting a potential surrogate;
• Legal and court fees associated with the surrogacy contract and further adoption procedures, if required; and
• Traveling expenses necessary for the surrogacy process (including amounts expended by the Eligible Employee for meals and lodging while away from home but excluding reimbursement for mileage and gasoline).

Reimbursable Stepparent Adoption Expenses are those expenses that are directly related to the legal adoption of the child of an employee’s spouse, and include, but are not limited to, the items listed below:

• Legal and court fees associated with the adoption process; and
• Reasonable traveling expenses necessary for the adoption process (including amounts expended for meals and lodging while away from home but excluding reimbursement for mileage and gasoline).

Send the above items to Ohio State’s Office of Human Resources at the address provided on the form, or through electronic submission, as applicable.

All documents must be translated to English and show American currency.

The following expenses are not eligible for reimbursement:

• Fees paid to the surrogate mother for her services, including living expenses, travel and meals;
• Costs of personal items such as clothing and food for the surrogate, parents or child;
• Medical insurance for a surrogate;
• Fees paid to an egg or sperm donor or egg or sperm donor agency;
• Fees paid for egg or sperm freezing and/or storage;
• Mileage and gasoline expenses;
• Expenses incurred before or after the employee is eligible for the Program;
• Any expenses or surrogacy contracts that violate applicable law;
• Expenses reimbursable under another employer’s surrogacy reimbursement program or similar benefit plan;
• Expenses of a surrogate or surrogacy contract outside of the United States of America;
• Expenses incurred by an employee’s spouse to adopt the employee’s child;
• Expenses submitted more than twelve (12) months after the Eligible Child’s birth or adoption.

Placement of a child in your home or the finalization of the adoption is a qualifying status change for which you may add the child to applicable university benefit plans within 30 days of the event.

Important tax information: The Internal Revenue Code does not permit stepparent adoption or surrogacy reimbursement under this Program to be paid on a non-taxable basis. Accordingly, reimbursements under this Program are subject to all applicable federal, state and local income and employment taxes and shall be issued net of such withholdings. If a surrogacy requires additional adoption procedures and expenses, Eligible Employees should consider how the Adoption Assistance Plan’s non-taxable benefits might be maximized in lieu of this Program’s taxable benefits. Employees should consult their tax advisor for assistance with their specific tax situation.