Adoption Assistance

Purpose

The University of Idaho offers an Adoption Assistance Plan to reimburse eligible employees for the cost of certain adoption expenses. The amount of the benefit is based on actual qualified adoption expenses, not to exceed the limits as listed below.

Benefit Limits

  • Full-time Employees - $2,000 per lifetime
  • Three Quarter-time Employees - $1,500 per lifetime
  • Half-time Employees - $1,000 per lifetime

An employee MUST be enrolled in the Medical Plan as an active employee to be eligible.

Examples of Qualified Expenses

  • adoption agency and placement fees
  • attorney's fees and court costs
  • cost of temporary foster care for the child (during adoption process)
  • immunizations required for the adoption (during the adoption process and prior to finalization of the adoption)
  • reasonable and necessary transportation and lodging directly associated with the adoption.

IRS Compliance

It is intended that this Plan meet the criteria and conditions set forth in Section 137 of the Internal Revenue Code pertaining to adoption assistance programs.

Policy and Resources