Adoption Assistance
Cornell University reimburses eligible employees for qualified adoption expenses up to $10,000 per adoption, with a lifetime maximum of $30,000.
The Adoption Assistance Program is a plan under Section 137 of the Internal Revenue Code. It is intended to provide adoption reimbursement amounts that are not subject to state or federal income tax withholding (such amounts remain subject to Social Security and Medicare.) The federal income tax exclusion has dollar and income limits. More information is available on the IRS website.
New Surrogacy Benefits!
Cornell Benefit Services is in the process of finalizing a surrogacy benefit. Details will be announced and posted soon. Contact the HR Services & Transitions Center for more information.
Eligibility
You
- Benefits-eligible faculty and staff members* at the time the adoption expenses are incurred.
- Post-doctorate associates.
- Employees of Weill Cornell Medical College, and employees of any Cornell Cooperative Extension Association are not eligible.
- If the adoptive parents are both Cornell employees, only one employee is eligible for reimbursement per adoption.
- *If you are uncertain of your eligibility status for this benefit, please contact your HR representative to review.
Your adoptive child(ren)
- Under the age of 18, or is physically or mentally incapable of caring for themselves.
- Does not include the child of your spouse or domestic partner.
- May be a citizen or resident of the United States, or another country (special rules apply to reimbursements for foreign adoptions).
Qualified Expenses
“Qualified adoption expenses” are reasonable and necessary expenses directly related to, and for the principal purpose of, the legal adoption of an eligible child, including, but not limited to:
- Adoption fees
- Attorney fees
- Court costs
- Medical fees not otherwise covered by insurance
“Qualified adoption expenses” do not include:
- Any expenses in violation of state or federal law
- Any expenses in connection with surrogacy
- Any expenses for adopting the child of your spouse or domestic partner
- Any expenses reimbursed under another plan or program
How to Apply
This benefit is a reimbursement program. Eligible employees may apply for reimbursement of qualified adoption expenses.
You must complete your application by the end of the calendar year following the calendar year in which:
1) the adoption was finalized; or
2) the adoption attempt was unsuccessful and terminated.
Adoption Assistance Form (pdf)
Send the completed adoption assistance form, with verifying documents and invoices to:
Adoption Assistance Program
Benefit Services and Administration
395 Pine Tree Road
Cornell University
Ithaca, NY 14850
Tax Considerations
Cornell University cannot guarantee that any amounts reimbursed under this program will be excludable from your gross income for federal or state income tax purposes. You are strongly advised to consult with your own tax advisor regarding your adoption expenses and this reimbursement programs.
Full Terms
Full Plan terms can be found in the Plan document. In the event of any conflict between the information on this webpage, and the terms and conditions contained in the Plan document, the Plan document shall control.
