Quick answers:About adoption assistance How does the IRS define adoption assistance programs? According to Code Sec. 137 (c), an "adoption assistance program" is a separate written plan of an employer, for the exclusive benefit of its employees, which provides adoption assistance. The plan must meet requirements similar to those that apply to educational assistance programs regarding eligibility, principal shareholders or owners, funding, and notification of employees. Why do some employers choose to offer adoption benefits? Adoption benefits offer several advantages to both employers and employees, including: It provides equity among employees who are parents;
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