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'Baby God,’ directed by Hannah Olson, explores into the deceptive acts of Dr. Quincy Fortier, a fertility doctor whose actions profoundly affected many lives. Like our previous review of ‘Our Father,’  in which Dr. Donald Cline deceptively used of his own sperm, 'Baby God' explores Dr. Fortier’s deceptive acts over the course of decades.  Dr. Fortier was highly regarded in the medical community for his expertise in assisting couples struggling with fertility issues; he even established Las Vegas's first women's hospital. His career began in the early 1960s, a time when infertility was a taboo subject, and viable options were scarce. Additionally, the absence of frozen sperm technology, which only became common in the 1980s, further limited available solutions.  However, beneath his professional façade lay a troubling truth: Dr. Fortier used his own sperm to impregnate numerous of his female patients without their knowledge or consent.  The documentary presents firsthand testimonies from individuals, often referred to as ‘Fortier's children,’ who discovered their genetic connection to Dr. Fortier through DNA testing. These personal stories shed light on the profound impact of the shocking discovery on their sense of identity and family dynamics.  ‘Baby God’ also features accounts from patients who sought Dr. Fortier's assistance with fertility issues, only to later uncover his deception. Wendi Babst, whose experience is highlighted in the documentary and is among the first interviewed, learned of her numerous genetic matches through DNA testing. Many families similar to Wendi’s share a deep sense of betrayal as they placed their trust in Dr. Fortier's expertise and integrity.    What are the legal aspects of the movie?  While there is discussion in ‘Baby God,’ of potential legal action or considerations of accountability, the documentary film does not include scenes of individuals consulting lawyers or engaging in legal proceedings. As Dr. Fortier is deceased, it appears his victims have no recourse.     Contrasts in Legal Standards: From Dr. Fortier's Time to Today  The legal standards regarding assisted reproduction and donor conception portrayed from the mid-to-late 20th century differ significantly from today's standards. During Dr. Fortier's time, donor anonymity was common, and regulations surrounding assisted reproductive technologies were less comprehensive. At the time, no law prohibited the sort of act Dr. Fortier engaged in and donor-conceived individuals faced barriers to accessing information about their genetic origin.  Today, legal standards emphasize transparency, accountability, and increasing the rights of donor-conceived individuals. Laws in Washington  and  California  among other states grant donor-conceived individuals the right to access medical information about their donors and a potential right to contact them, and ASRM guidelines  ensure safety, ethical practice, and the protection of all parties involved in assisted reproduction. Some states have enacted laws that criminalize donor deception.   Where Is Dr. Fortier Now?  Dr. Quincy Fortier passed away in 2006, leaving behind a legacy tainted by controversy and ethical scrutiny. He is no longer alive to be held accountable for his actions. However, the questions raised by his unethical behavior continue to resonate within the medical community and society at large, serving as a stark reminder of the importance of ethical standards and accountability in healthcare.   As viewers reflect on the revelations brought to light in ‘Baby God,’ they are left to contemplate the lasting consequences of Dr. Fortier's actions and the ongoing efforts to ensure transparency and integrity within the field of reproductive medicine.    Should You Watch It?  While “Baby God” offers a chilling story, the documentary is unfortunately very slow paced. With many transitions and without a set timeline, the exposition jumps from victim to victim and the pacing leaves a lot to be desired. All the content could probably have fit in a half hour show. However, if enjoyed “Our Father” or enjoy learning more about the wild west days of fertility, then “Baby God” is worth a view.   In the pursuit of parenthood, it's essential to consider all aspects, including legal matters. If you or someone you know is navigating fertility treatments and requires legal guidance, don't hesitate to contact us now.

Previously on our blog, we have discussed whether egg donor compensation is taxable  and whether surrogacy expenses are tax deductible . In this blog, we will cover if intended parents may deduct from their taxes the expenses for an egg donor as deductible medical care expenses under the 26 U.S. Code Section 213(a). The answer is maybe, and surprisingly, more expenses than those that directly relate to medical expenses.  Under Section 213(a), taxpayers may deduct expenses for medical care that exceed 7.5 percent of adjusted gross income. Medical care can be defined as amounts paid for diagnosis, cure, mitigation, treatment, or prevention of disease, 26 U.S. Code Section 213(d)(1)(a). This code also aims at issues affecting bodily functions or structures. The IRS states that preparatory expenses directly related to a medical procedure may also be deductible.   In the private ruling letter released on May 5, 2003 , a taxpayer was seeking deductions for medical expenses when she attempted pregnancy using donated eggs. We can deduce the taxpayer is a woman, because she had previously been unable to become pregnant using her own eggs and sought to implant the fertilized egg into her own body. She requested deductions for (1) the donor’s compensation (described as a fee for her time and expenses), (2) the agency fee for obtaining the donor, (3) expenses for donor’s medical and psychological testing and insurance for post-procedure expenses, and (4) legal fees for preparing a contract with the egg donor. When applying the Tax Code to this taxpayer's situation and expenses incurred in obtaining an egg donor, the IRS concluded that these expenses were closely tied to the medical procedure of assisted reproduction and were fully deductible under Section 213. Even the compensation to the egg donor and the agency fee. The reasoning in the Letter was that these expenses are to facilitate the process of overcoming infertility and achieving pregnancy, directly impacting the taxpayer’s bodily functions and fulfilling the criteria in Section 213.  The ruling in this egg donation letter is a stark contrast to the  2021 Private Letter Ruling  on whether surrogacy expenses are deductible. Both rulings address the deductibility of medical expenses associated with assisted reproduction, specifically egg donation and IVF procedures. The 2021 ruling found that expenses incurred on behalf of a third party during gestational surrogacy were not considered deductible medical expenses. The taxpayers in the 2021 ruling were a gay male couple, and the IRS ruled none of their expenses for egg donation and gestational surrogacy could be considered incurred for treatment of a disease or for the purpose of affecting the function of the taxpayer’s body (outside what directly involved their bodies such as the sperm retrieval). In contrast, the 2003 ruling was for a woman, or perhaps a couple that included a woman with an infertility diagnosis. Because she had an infertility diagnosis and intended to implant the resulting embryo(s) into her own body, every expense she requested related to the egg donation was considered incurred for the treatment of a disease.   It might seem hard to reconcile the stark difference in outcome between these two rulings. In the 2003 egg donor ruling which allowed for the deduction of everything, there was a medical diagnosis of infertility. In the 2021 ruling which restricted deductible expenses to those directly affecting the taxpayer's body or the body of the taxpayer’s spouse, there was no medical diagnosis of infertility, but a gay male couple could not produce eggs or have a pregnancy on their own. Thus, the differences in the treatment of deductible expenses may lie in whether there is a medical finding of infertility or rather, a practical or social reason for infertility. If the facts were different and the 2003 taxpayer pursued surrogacy rather than implanting the fertilized egg into her own body, it is not clear whether the IRS would rule she could deduct surrogacy expenses. Another interesting scenario would be if the taxpayer were a gay couple or male with a medical diagnosis of infertility, whether the IRS would accept the same diagnosis to cover egg donor expenses.   It is worth noting that a Private Letter Ruling only applies to the taxpayer requesting it and does not bind the IRS to that reasoning or decision with any other taxpayer. Nonetheless, the broader ruling in 2003 may provide a legal and medical pathway to getting egg donation and possibly surrogacy expenses deducted from one’s taxes.   If you have questions about whether your third-party reproduction expenses are deductible, contact your tax advisor as we are not tax lawyers. When it comes to egg donation or surrogacy law, Tsong Law Group brings years of experience in this field. Message us  now to find out how we can assist you.  Read more about the deductibility of third party reproduction related expenses in our blog on egg donation expenses here. The difference in outcome may surprise you.

Dhar Mann Studios is a popular YouTube producer who makes short films which come with a positive moral lesson for his fans, who are mostly kids and adolescents. In his recent short film with the sensational title "Surrogate HOLDS BABY For RANSOM, What Happens Is Shocking," he enters the world of surrogacy. The idea of the surrogate holding the child she is gestating for emotional or monetary ransom is nothing new in the movie industry with examples like The Sinister Surrogate,  When the Bough Breaks, and so on. It is extremely rare in the real world though. The most famous case would be the Baby M case in Michigan  which was a traditional surrogacy  case and occurred after the child’s birth.   Synopsis  The film opens with Intended Parents Sandra and Jeremy with Gestational Carrier Emily at their kitchen table. Emily asks the Intended Parents for an advance on her last pregnancy compensation check of $5,000, which the Intended Mother Sandra is happy to give. Emily leaves the house and we are introduced to Emily’s boyfriend Seth, her abusive partner and father of their child with a gambling addiction. We learn that the couple have been facing financial struggles, and Seth pressured Emily to become a surrogate from the start. After drinking and gambling away her last check, he devises a plan to steal from Sandra and Jeremy during their baby shower while Emily rests inside. Despite Emily’s efforts to stop Seth’s plan, Seth manages to steal Sandra’s expensive jewelry pieces and forces Emily to cover for him.   Sandra even offers Emily a credit card to use since her due date is nearing. Seth uses all the money he received from selling Sandra’s jewelry to gamble and takes the credit card to book them a flight to Mexico. He plans on forcing Emily to hold the baby for ransom.  Sandra and Jeremy confront Emily and Seth when they are arrested and escorted off the plane. Although Seth denies any illegal doing, Sandra reveals they have video footage of Seth stealing the jewelry which shows Emily was resisting his plans.   Sandra encourages Emily to leave Seth and reclaim her independence. The film ends with Emily realizing that staying with an abusive partner does her own biological daughter more harm.   How realistic is this portrayal of surrogacy?   Coercion and Manipulation. Seth manipulates Emily to become a surrogate for financial gain although she did not want to. In a legal surrogacy arrangement, there will be a recital that all parties should enter into the agreement voluntarily, willingly and without duress. While there are anecdotes of partners attempting to coerce women into surrogacy, it is our experience that  surrogacy in the United States is voluntary  and is not a result of financial duress. Most agencies will not take surrogates who are on government assistance to avoid situations of financial duress and we recommend independent intended parents follow this guideline as well.  Surrogacy Compensation.  Surrogacy arrangements typically have an escrow account which is a third-party escrow company or attorney that is responsible for making payments to the surrogate. In fact, in California, a third-party escrow or trust account is required for any surrogacy contract with an agency involved. In this case, the surrogacy appears to be independent, and Sandra writes a check to Emily which is an advance on her last payment as she states money is tight.  In our contracts, the parties agree they shall not contact each other to discuss financial issues they are having and to talk to the agency or attorney if they are having issues. However, in an independent arrangement, direct payments to the surrogate from intended parents may take place if there is no escrow. It is ill-advised to advance any payment before its scheduled time.   Sandra also gives Emily a credit card near her due date which is unrealistic and something we have never seen in a surrogacy agreement. There are maternity clothing allowances or even dietary allowances which could cover expenses that the credit card was contemplated for, and it is advisable to follow the contract rather than provide an open-ended credit card to the surrogate.  Including the Surrogate’s Partner in the Contract. While spouses of surrogates are almost always included in the surrogacy contract, it is a best practice to include the surrogate’s live-in-partner in the surrogacy agreement. It is further a good idea to do a criminal background check of all the parties including the surrogate’s partner. In this case, the intended parents did not even recognize Seth when they saw him in the car late. Best practices were not followed to learn that the surrogate has a partner late in her pregnancy.   Travel and Other Restrictions.  Surrogacy agreements typically prohibit travel after a certain gestational week, as travel out of state could result in an emergency birth and the surrogate’s health insurance or parentage order not being accepted in the state she gives birth in. International travel is prohibited for multiple reasons including health and legal reasons. Travel by air usually requires doctors’ permission from a legal standpoint. It’s unlikely a surrogate who is later than 32 weeks pregnant could get on a flight so easily without doctor’s permission.  Lastly, as an aside, Emily looks like she had a spray tan or has been to a tanning salon, and this might also be a violation of the surrogacy agreement.  Such restrictions are to ensure the health of the baby and prevent premature births or miscarriages.  Parentage Considerations.  It appears Emily is in her last trimester in this film as her compensation check is supposed to be her last one. In pre-birth order states,  with the proper attorney, legal parentage should have already been established in favor of the intended parents. In such states, the intended parents would be the parents and the surrogate’s cooperation might not be necessary. Traveling internationally would be the sticker though as Mexico might recognize the child as the surrogate’s.    Conclusion:   Dhar Mann’s films appeal to older children as his characters get into dangerous or difficult situations and either end up getting caught or making the right choice.  This film diverges from his normal subjects as it just jumps into the subject of surrogacy without explanation, so some children might be confused what exactly the arrangement is. Although the ending is positive, it might not be a good early example of surrogacy to show to your kids as it might make them fearful of surrogacy and feeling it lacks legal security, even though the surrogate in the end was never “holding the baby for ransom.” For kids who feel comfortable with surrogacy, this could be fine to show as entertainment and to understand other people’s situations.  Although this short film is short on realism, it is a step towards normalizing surrogacy, as it makes the moral dilemma no different to many other moral dilemmas Dhar Mann’s characters face in his other shorts. This short film has over 12 million views with positive feedback from its audience. For a short watch, it might be worth a view as long as you keep in mind it is not an accurate portrayal of the vast majority of surrogacy journeys.   If you are looking for a more legally secure journey than the one depicted in the Dhar Mann short, contact us now. Tsong Law Group's award-winning surrogacy lawyers, licensed across multiple states including California, New York, Illinois, Washington, Oklahoma, and Arizona, are dedicated to representing intended parents, surrogates, and donors.

Effective January 1, 2019, Washington state became one of the first states to pass legislation granting donor conceived children potential gain access to information about their donors. Washington’s Open Identity Donation Law  recognizes the independence and privacy of donors, while balancing donor-conceived children’s right to access information about their genetic background and desire for identifying information.   Like California’s law on donor disclosure , the law provides the donor to declare their preference for anonymity at the time of the donation. A licensed gamete bank or fertility clinic must provide the donor with information about the choice on identity disclosure and obtain his or her declaration which shall be either witnessed or notarized. This declaration indicates either the donor's agreement to disclose their identity upon the child's request once reaching 18 years of age or the decision not to disclose their identity to the child. It must be noted that the donor who signed a declaration to disclose their identity may withdraw the declaration at any time. Should the donor not revoke their decision to be anonymous, the donor-conceived child may still obtain non-identifying medical details.   The Washington law grants donor-conceived children the right to request their donors' identifying information and medical history upon reaching the age of 18 from the donor’s fertility clinic or gamete bank. "Identifying information" includes a donor's full name, date of birth, and addresses (both permanent and current). "Medical history" includes information about the donor’s present and past illnesses, as well as social, genetic, and family history relevant to the donor's health which was disclosed to the clinic at the time of the donation.   A licensed gamete bank or fertility clinic is required to collect the donor's identifying information and medical history at the time of donation. Should a clinic or gamete bank fail to maintain the donor's choice of whether to disclose or remain anonymous, the clinic must disclose the information that it has collected to the donor-conceived child. If the clinic or bank receives gametes from another facility, they are required to gather and maintain information such as name, address, telephone number, and email address.   Conclusion Parties to gamete donation should consider the emotional and developmental implications of anonymity on donor conceived children. The Washington law does not necessarily change the outcome of parties who request anonymous donations. It does however, give the donor an option to change their mind regarding their decision to be anonymous to donor conceived offspring.   Your lawyer should explain the choices regarding open and closed gamete donation as well as any disclosure laws that a state may have. As lawyers licensed in Washington, we can offer you guidance with the complexities of gamete donation contracts.   For more information, contact us now .

In last week’s blog, we reviewed California's employment laws effective 2024 that affected families including surrogates and those using assisted reproduction. This week’s article addresses employment law changes in Illinois that indirectly affects surrogacy.  Governor JB Pritzker of Illinois signed Senate Bill 208 Paid Leave for All Workers Act making  one of fourteen US states that require paid time off , guaranteeing 40 hours of paid sick leave for workers. Effective January 1, 2024, the law will provide employees will earn one hour of leave for every 40 hours worked. This new bill grants employees who have children to be able to take time for medical appointments, childcare, and other important family matters.  Prior law did not provide paid leave to care for sick family members. Many working families are unable to take unpaid days off because of the financial burden it might cause.   Governor Pritzker reasons that this will help employees become more productive as they have more time to deal with stressors outside of work, family issues, and alleviate any burdens of working families. During leave, employees will receive their full wages, and tipped workers will be compensated at the minimum wage applicable in their respective locale.   This legislation also marks a significant advancement for surrogacy and individuals utilizing assisted reproduction, as it grants family members, including spouses and partners, the opportunity to take paid leave for the comprehensive care and support of the surrogate. This encompasses accompanying the surrogate to medical appointments, offering emotional support, and assisting in prenatal check-ups, all without the financial sacrifice of income.  The senate bill is inclusive of all employees within the jurisdiction of Illinois, including state and local government as well as government agencies. House Speaker Emanuel Welch states that the ability to have time off to care for a sick child or tend to one’s mental health should not be a luxury, but a basic right. This new law will recognize the added stress on working mothers and hopefully move to more healthy and compassionate workplaces. Notably, State Representative Camille Y. Lilly believes that paid leave is a necessary step to creating a state that is compassionate to the needs of working families.  Conclusion   Senate Bill 208 ensures that workers can take time off when needed without sacrificing income, fostering a healthier work-life balance. While the amount of paid leave is small compared to paid disability leave in states such as California, New York  and Washington , it is paid for by the employer rather than the state.   This new bill provides a modicum of support to employees including those involved in surrogacy or utilizing assisted reproduction, enabling them to take time off for essential family matters such as medical appointments and childcare.   If you require assistance with surrogacy legal matters, feel free to contact us  for expert guidance and support.

When embarking on the journey of surrogacy, the drafting of the contract between surrogate and intended parents is crucial. In our experience, there are three contract sections we more commonly see disagreement between intended parents and surrogates. In this blog, we will explore these three terms and recommend how the parties deal with different opinions. COVID Vaccination Status While the most dangerous days of COVID-19 have hopefully passed us, COVID may be fresh on some parties’ minds and intended parents and the surrogate may have strongly differing viewpoints on the need for vaccination or boosters. Ideally, the parties discuss and already have an agreement on the surrogate’s decision to vaccinate or not vaccinate prior to the legal stage. If the parties reach legal and find their viewpoints differ, it is best to keep in mind that the parties are unlikely to change their viewpoint at the contract stage. Open communication is key. Intended parents and surrogates can start by sharing reasons for individual positions on the COVID vaccine. If the intended parents strongly request vaccination or booster, while the surrogate opposes it altogether, this section becomes a sensitive negotiation point that could result in an impasse. A compromise may be possible through alternative measures for preventing COVID. If a surrogate has received a vaccination in the past but opposes a booster shot, the intended parents may wish to contact their physician to see if a booster shot would be recommended or not. Travel Restrictions Travel restrictions are typically part of a surrogacy contract to make the surrogate aware that travel during different stages of pregnancy may have be unsafe, and travel in later stages of pregnancy seems to keep the surrogate close to the delivery hospital, prevent premature birth, and reduce the risk of an out-of-state birth where the surrogate's parentage judgment may not be recognized by that state. Intended parents may react strongly when these provisions are revised by the surrogate. However, surrogates may have valid reasons for travel that should be considered. To resolve disputes about travel restrictions, intended parents should ask why the surrogate would like out-of-state travel or different dates for travel limitations. These reasons could be work or family-related which may allay the intended parents’ fears, and allow for more specific carve-outs. Both parties can build a cooperative and empathetic relationship with communication. Some travel restrictions, such as those to foreign countries during the pregnancy should not be modified as having a parentage judgment recognized in a foreign country will be much more complicated and healthcare access may be much more expensive. Abortion/Termination of Pregnancy Discussions on abortion, fetal reduction, or termination of pregnancy are a very sensitive topic. The parties’ views on the subject need to be discussed beforehand and the intended parents' attorney should be informed ahead of the drafting what the parties have agreed to. While these events are rare in most surrogacy journeys, having a mutual agreement ahead of time is vital. Intended parents and surrogates should approach the topic with empathy and recognize the other parties’ viewpoints are unlikely going to change at contract stage. If the attorney is not informed of the parties’ agreement and the wrong terms are sent to surrogate’s attorney, the parties may find themselves in a much more contentious position. Now, after the U.S. Supreme Court has allowed states to restrict abortion access, the parties need to be mindful of what the legal consequences are if this provision is inconsistent with state law. Even if the parties agree on termination provisions, the contract has to be drafted consistent with the laws of the surrogate’s state. If the surrogate is a “no term” surrogate, the parties should discuss what the termination provision says when the health of the surrogate or the developing child is at risk. A comprehensive approach not only acknowledges the the parties’ views on abortion but also acknowledges potential legal consequences. The parties should approach this section by acknowledging and respecting the other parties’ viewpoints ahead of time. Conclusion: Surrogacy contracts serve as the foundation for a successful and harmonious journey. Every surrogacy contract must be reviewed with the attorneys who should point out potential areas of disagreement, such as COVID vaccination status, travel restrictions, and abortion/termination of pregnancy. Your surrogacy attorney should promote the contract negotiation with an emphasis towards empathy and understanding. This paves the way for possible compromise smoothing over differences in key points. If you need drafting or review of your surrogacy agreement, Tsong Law Group is ready to assist you. We have experience in complex negotiations and resolving difficult contract issues. Contact us today.

Diana Olmeda’s  The Surrogacy Blueprint  is a roadmap for those exploring surrogacy or considering becoming a surrogate. This guide goes in depth through the stages and complexities of surrogacy, legal intricacies, and personal considerations, making it an indispensable resource.   Olmeda begins her guide through pivotal historical moments that make modern surrogacy possible. She highlights the first compensated surrogacy agreement was executed in 1980. The high-profile 1986 Baby "M" case provides historical context for the necessity for clear regulations in surrogacy. This case involved a couple going through traditional surrogacy where the surrogate used her own egg. After the surrogate wanted to take the baby as her own, the parties entered into a long legal battle. The intended parents aimed to gain parental rights over the child. Olmeda uses this case to guide the chapter to why so many opt for a surrogate process that does not use the surrogate's own egg and the need for clear outline of expectations.   The book includes Olmeda’s personal experiences as she opened her own surrogacy agency and has been a surrogate twice. It explores the qualities that make a great surrogate and emphasizes the vital role of medical testing to ensure surrogates will carry out a healthy pregnancy. She discusses what intended parents should consider when choosing a surrogate so that a match is compatible and does not fall through.   The helpfulness of this guide lies in her recognition that every surrogacy journey is unique. Olmeda acknowledges that intended parents can forge their own route or utilize an agency. This guide is great in acknowledging the individuality of each surrogacy journey, empowering readers to tailor their path to match their unique circumstances and preferences. This perspective elevates the book from a mere guide to a versatile compass for those embarking on the intricate and personal adventure of surrogacy.   Beyond explaining the roles of a surrogate and intended parents, I found it insightful that Olmeda touched on how health insurance policies shifted their views on surrogacy. She states that years prior, health insurance companies would treat surrogacy like a regular pregnancy and cover medical expenses and delivery costs. However, these companies faced high costs from covering preterm deliveries with twins and implemented surrogacy exclusion languages in the Explanation of Benefits. It is important for surrogates and intended parents to analyze the policies of a surrogate's medical insurance because there might be an "insurance lien." Insurance liens allow these companies to recoup the money they paid out on behalf of the surogate. Olmeda criticizes this new policy that some companies have implemented in 2016 as intended parents already pay high costs in other areas of the surrogacy journey.  Olmeda stresses the importance of well-crafted, attorney-reviewed agreements to prevent potential issues. The organized content ensures that the reader is guided through each aspect with clarity. Overall, we recommend The Surrogacy Blueprint as a helpful resource for all parties involved in a surrogacy journey.   For more information about the legal aspects of surrogacy, contact us now.

The Digital Revolution in Surrogacy:   The digital age has transformed how intended parents, gestational carriers, and surrogacy agencies connect. Social media platforms provide a space for open discussions, sharing experiences, and even matching intended parents with potential gestational carriers. However, with this convenience comes a range of legal considerations that should not be overlooked.  Privacy and Confidentiality:   Maintaining privacy and confidentiality is important in surrogacy arrangements. The open nature of social media can possibly expose sensitive information, jeopardizing the privacy of all parties involved. Parties should establish clear restrictions in their surrogacy agreement  to protect the identities and personal details of both intended parents and gestational carriers. Prior to the agreement being established, the parties should be aware that such restrictions will be established in the future, and to keep things such as the identity and other characteristics of the other party they are matched with in confidence. Gestational carriers may have agreements with the agency that their images or names may be used for social media, but the parties should make their agency aware of any agreement to keep the other’s identity secret. The parties should monitor each other's social media feeds to ensure no violations of the confidentiality provision occur and inadvertent disclosures of information (such as a name on a wristband or ultrasound photo) are also removed.  Social media groups are also places where many users air their grievances or seek confirmation that they are right in a disagreement. If the parties have a dispute, it’s strongly advisable not to put it on social media where anyone in a group may be able to see it or spread it. Once someone involved in the agreement finds out another party made a negative post about them, it will be hard for the parties to reconcile their differences. The parties should leave the dispute process to the agency, the attorneys, or what is provided in their surrogacy agreement.   Social media groups are also places where surrogates can find out what other surrogates are making in compensation. We do not discourage the sharing of compensation information (if not prohibited by the contract), but suggest that surrogates be careful of what they post online and be mindful that compensation packages vary but once the match is agreed to, the changes to compensation are frowned upon by the agency and intended parents.    Legal Implications of Online Matching:   While social media groups can be useful in facilitating potential matches between intended parents and gestational carriers, the parties must protect themselves by not over-investing in matches that might not be feasible. The advantages and potential risks associated with using social media apply to potential recipients and donors for sperm, egg, and embryo donation matches. Some issues that make candidates not feasible for surrogacy include married surrogates who have spouses who do not consent, surrogates living in foreign countries or in states that are unfriendly to surrogacy, surrogates with no live-birth experience, and ones relying on public benefits. Consulting with an experienced assisted reproductive technology (ART) attorney  at the early stages of an independent match is essential to ensure that all legal requirements for the surrogate’s state are met and that the rights of all parties are protected.   Scams and Impersonation Risks:   The internet and social media are home to many scams, and the surrogacy world is no exception. As scammers have realized intended parents are desperately seeking surrogates and that money can be made, they may impersonate surrogate candidates with the desire to scam money or emotionally manipulate another party. It is crucial for intended parents to exercise caution, which include background checks (which attorneys can perform) to verify the identity and any criminal history of potential gestational carriers or their partners. Even then, medical records and psychological screenings are needed. Intended parents who are not experienced may benefit from working with a surrogacy consultant or agency to assist them in getting a surrogate medically cleared, while also working with an attorney for legal drafting. Independent journeys are not for everyone, those who opt for this route should be aware that the legal filing process with the court requires meticulous attention. We discuss some of the advantages and disadvantages  here.   Conclusion:   As surrogacy continues to adapt to the digital age, staying informed about the legal concerns surrounding online interactions is vital. Both the advantages and potential risks associated with using social media will apply to the potential matches for recipients and donors in sperm, egg, and embryo donation.   If you need drafting or review of your surrogacy or gamete donation agreement, Tsong Law Group is ready to assist you. We have experience in complex negotiations and resolving difficult contract issues. Contact us today.

Overview and Legal Basis Embarking on the surrogacy journey in Oklahoma   brings both excitement and legal considerations for intended parents. Among these considerations, obtaining a pre-birth order stands as a crucial step in securing parental rights. Under Oklahoma's Uniform Parentage Act, a pre-birth order will ensure that intended parents are legally recognized as the child's parents from birth, simplifying the process and avoiding potential legal hurdles. This guide aims to explain the process of a pre-birth order in Oklahoma that will be drafted and filed by an attorney.  For starters, it's essential that both intended parents are legally married. Unmarried couples are ineligible but single intended parents are eligible for surrogacy in Oklahoma. Another major difference, unlike most states, the surrogacy agreement must be validated by an Oklahoma court prior to the embryo transfer.  Step-by-Step Process Here's a breakdown of the step-by-step process for obtaining a pre-birth order in the state of Oklahoma:  Gather Required Information: Collect personal details from the gestational carrier and her spouse, including date of birth, contact information (phone number or email), address, and full name. The Gestational Carrier must live in Oklahoma for at least 90 days before entering a gestational surrogacy contract.  Affidavits:  Obtain signed affidavits from the gestational carrier, her spouse if applicable, intended parents, and the IVF doctor. All affidavits and agreements must be notarized prior to being submitted to the court.  Authorization for Disclosure:  Prior to proceeding with the PBO, the gestational carrier must sign an authorization for the disclosure of her treatment records and care details at the IVF clinic to the intended parents, their health insurance provider, physicians, and the medical facility. This release typically is signed when at the same time the gestational carrier agreement is signed. Intended parents also must authorize the release of their information and treatment records pertaining to STD testing to the IVF doctor for embryo creation and the surrogacy arrangement.  Risk Acknowledgment:  The gestational carrier is required to sign an addendum acknowledging the risks associated with pregnancy, including the understanding that maternal mortality can result from complications.  Nomination of Guardian:  Intended parents are obligated to sign a nomination of guardian addendum, which identifies a guardian of the child in the event of both parents' passing.  Mental Health Evaluation: The gestational carrier candidate must undergo an in person mental health evaluation which includes a determination that the candidate can proceed with the surrogacy journey.   Parentage Determinations and Birth Certificates If at least one of the intended parents is related to the child, both intended parents can be declared the legal parents in a pre-birth order. As previously stated, an intended parent couple must be a married couple to be declared the legal parents of the child. Single parents can obtain a pre-birth order even if they are not genetically related to the child. Following a validation order obtained prior to transfer, the court will order married intended parents to be named on the original birth certificate of the child carried by the gestational surrogate while single parents will be listed as the sole parent on the original birth certificate. A hearing is not required for a pre-birth order, so intended parents are not required to appear in court.  Obtaining a pre-birth order in Oklahoma secures the parental rights prior to the child's birth, ensuring a smooth transfer of custody. Our experienced team at Tsong Law Group, licensed in Oklahoma, provides close clarity and assurance on surrogacy law. Reach out to us today   to begin your surrogacy legal process.

Adopting a child can be a long journey with financial implications. This year, the U.S. government offers an adoption tax credit of up to $15,950 in 2023 increasing to $16,810 in 2024 to assist adoptive parents with the costs associated with the adoption process.   How does the tax credit work? A credit is better than a deduction, it is a straight refund of qualified adoption expenses up to the annual tax credit in expenses. So, if you have $3000 in taxes for a year, and had over $3000 in adoption expenses, you will get a $3000 refund and the balance as a credit carrying over for a subsequent year.  Qualified adoption expenses  The first thing to do is determine your qualified adoption expenses, as defined in Section 23(d)(1) of the Internal Revenue Code , which consist of costs you have paid that are directly associated with the adoption process . Here's a breakdown of what qualifies:  ● Reasonable and necessary adoption fees: This includes fees paid to adoption agencies or professionals facilitating the adoption.  ● Court costs and attorney fees: Legal expenses incurred during the adoption proceedings are considered qualified adoption expenses.  ● Travel expenses: This covers the costs of travel, including meals and lodging, while away from home for adoption-related purposes.  ● Other directly related expenses: Any additional costs essential for the adoption process fall into this category, such as reasonable birth mother expenses, medical care for the child, etc.  In domestic adoptions, these expenses are considered qualified even if paid before identifying an eligible child. Eligible children are those under 18 years old or incapable of self-care. However, expenses related to adopting a spouse's child are not considered qualified adoption expenses, therefore all stepparent and adoptions are not eligible for any adoption credit. In a special case, if registered domestic partners reside in a state allowing second-parent adoptions, expenses incurred by one partner for adopting the other's child may qualify.  Income and dollar limitations  The tax credit for adoption does have some limitations, including income-based criteria and dollar thresholds. For the tax year 2023, the phaseout range for Modified Adjusted Gross Income (MAGI) is between $239,230 and $279,230, which means if you make between this amount, you will not be able to claim the full adoption tax credit, and at or above $279,230, there is no adoption credit. This applies to those whose status is single, head of household, qualifying surviving spouse, or married filing jointly. Generally, if you are married, you must file a joint return to take the credit or exclusion. However, if you are married and aren't filing jointly because you are separated from your spouse, you may be able to take the credit or exclusion on your own return, but you must meet certain requirements set by the IRS .   Additionally, the maximum allowable adoption expenses each year are influenced by previous claims made for the same adoption effort and expenses incurred during unsuccessful adoption attempts.   In which tax year can you claim the credit?   The timing for claiming the adoption credit depends on when expenses were paid, the type of adoption (domestic or foreign), and when the adoption was finalized. Expenses paid before the adoption is finalized can be claimed on the tax return for the following year for domestic adoptions, while for foreign adoptions, expenses paid before and during the year of finalization can be claimed on the tax return for that year. Once the adoption is finalized, expenses paid during or after that year can be claimed on the tax return for the year they were paid, regardless of whether it's a domestic or foreign adoption.  This means that expenses paid in previous years may be eligible for the current year's tax return. For example, if an adoption became final in 2023, expenses from previous years leading up to the finalization can be claimed on the 2023 tax return.  Special Needs Adoptions   Adopting a U.S. child identified as having special needs may qualify you for the maximum adoption credit. However, this maximum amount may be reduced if you've claimed adoption expenses for the same child in previous years, and income limits may apply. Additionally, even if you or your employer didn't pay any adoption expenses, you may still qualify for an exclusion if your employer has a written qualified adoption assistance program. A child is considered to have special needs if they are a U.S. citizen or resident when the adoption process begins, the state determines they can't or shouldn't return to their parents' home, and the state believes they likely won't be adopted without assistance.  Filing Considerations  Your filing status affects your eligibility for claiming the adoption credit or exclusion. If you filed your taxes as "married filing separately" in the year you first qualify for adoption expenses, you generally can't claim the credit or exclusion for those expenses. You may need to amend your return to change your filing status if you meet certain requirements. To claim the adoption credit or exclusion, complete Form 8839 and attach it to your tax return. You no longer need to include adoption documentation with your return, but you must keep it for your records. The IRS encourages e-filing, and Form 8839 can be e-filed with your tax return, eliminating the need to mail completed forms.    This article is for informational purposes only. It does not constitute legal or tax advice. Talk with your tax professional if you need help with seeking an adoption tax credit. If you have an adoption in California, our legal team is ready to help you. We even offer the benefit of Your Adoption Finance Coach  to those pursuing an independent adoption and need help with fundraising, grants, or budgeting for their adoption. Reach out to us now .