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对于选择使用代孕的准父母来说，他们通常会对自己作为父母的法律地位有疑问。一个关键问题是：当我们使用代孕时，出生证上会写谁的名字？  在像加利福尼亚、纽约、华盛顿、亚利桑那和俄克拉荷马等许多支持代孕的州，准父母可以通过一项产前令来确立他们的父母权利。您或您的代理机构应该告知您的律师您的代母已怀孕，这样律师就有时间准备一份产前令。  一旦律师从法院获得了一份产前令，这项法院判决将指示在出生证明表上登记谁的名字。产前令将要求医院允许准父母在医院填写出生证明表，并命令将准父母列为原始出生证明上的父母。一个接受产前令的州意味着在出生时准父母就是孩子的父母。产前令允许准父母拥有孩子的完全监护权和父母权利，准父母不需要后续的法院命令。   然而，并非所有州都是产前令州。其他州如犹他州、德克萨斯州、俄勒冈州和佛罗里达州是产后令州，在这些州，父权的法律裁定是在婴儿出生后发布的。在佛罗里达州和田纳西州，非基因相关的准父母或夫妇可能必须进行产后收养，而不是产后令。  正如我们在博客中所讨论的关于产前和产后令的内容，在一些产后令州，出生证明书最初可能是以代母的名字开具的，而在获得并由州的重要记录部门接受产后令之后，原始的出生证明可能会被封存，并被一个带有准父母姓名的新证明所取代。因此，准父母将会出现在出生证明上，而代母不应该出现在出生证明上。  结论  美国每个友好的代孕州都有特定的程序来确立父母关系，并允许准父母出现在出生证明上。为了不让代母及其配偶出现在出生证明上，重要的是要咨询您的律师有关适用州法律的规定。  每一次代孕旅程都是独一无二的，因此请咨询Tsong Law Group。我们的律师精通代孕法律，并在加利福尼亚、纽约、伊利诺伊、华盛顿、亚利桑那和俄克拉荷马州持有执照。立即联系我们，满足您的代孕法律需求。

如果您正在考虑在俄克拉荷马州进行代孕，本文将介绍该州的相关要求。2019 年，俄克拉荷马州通过了《俄克拉荷马州妊娠协议法》。与加利福尼亚州、华盛顿州、伊利诺伊州和纽约州一样，该法规允许任何年龄或性取向的个人通过代孕建立自己的家庭，但俄克拉荷马州对未婚夫妇有限制，并且与伊利诺伊州一样，要求父母一方有遗传关系。在开始第三方生殖之旅之前，法律方面是确保过程顺利的最重要流程之一。  代孕要求   根据俄克拉荷马州法律，代母必须   • 签订妊娠协议时至少年满二十一（21）周岁；    • 至少生育过一个孩子；    • 在签订妊娠协议前至少连续九十（90）天是俄克拉荷马州居民，除非在签订妊娠协议前至少连续九十（90）天有一名或多名准父母是俄克拉荷马州居民；    • 已完成与预期怀孕相关的身体医疗评估；以及    • 完成心理健康咨询。  如果代母有伴侣但尚未结婚，该伴侣不一定需要加入代孕协议。    准父母要求   同时，俄克拉荷马州法规要求准父母必须   • 由医生出具声明一名或多名准父母无法怀孕至足月并生下孩子，或无法在不会对准父母的身体或精神健康或胎儿的健康造成不合理的风险下怀孕至足月并生下孩子；   • 通过修改现有的遗产规划文件，或通过执行包含此类规定的遗产规划文件（如果他们之前没有现有的遗产规划文件），为未来的孩子制定监护规定。  • 完成心理健康咨询。  州政府还要求，如果有两名准父母，他们必须彼此结婚。 可能的准父母情况包括：与孩子有遗传关系的单亲准父母、已婚异性恋以及使用自己的卵子/精子的已婚同性准父母。    俄克拉荷马州的法律程序   随后，律师需要在胚胎移植前获得验证令。在协议生效之前，可以开始使用激素或药物来帮助配子的产生或活力。   如果有正当理由，法院可以确认代母协议有效，即使该协议在配子或胚胎移植给携带者时未被确认有效，只要法院认为根据本法案确认妊娠协议有效所需的所有其他要求均已满足。     孩子出生后，如果协议有效，则应宣布准父母为孩子的唯一合法父母，并在根据俄克拉荷马州法律规定提交给州生命统计登记员的孩子出生证明上将其列为父母，而代母或代母的任何配偶（如果她在孩子出生前或出生后 270 天内结婚）均不得在上述出生证明上列名。此外，准父母有权在孩子出生后立即监护和探视孩子，有权为孩子取名，有权在孩子出生后为其做出所有医疗保健决定，有权被指定为孩子的父母，并有权获得袖带或其他安全装置，以鉴识其为孩子的父母。   孩子出生后，准父母应在孩子出生后尽可能合理及时地向法院提交出生通知，或遵守当地法院的规定。      在俄克拉荷马州终止妊娠代孕协议：    • 有效妊娠协议的任何一方均可寻求终止妊娠协议，但需首先向妊娠协议的其他各方发出终止妊娠协议的书面通知。  • 发出终止已生效妊娠协议通知的人，应向有关法院提交终止通知。   • 尽管本法案有任何相反的规定，在妊娠协议终止（无论是否生效）后一（1）年内，妊娠协议的任何一方均可向法院提交书面申请，要求恢复妊娠协议，并请求法院确认妊娠协议持续有效。    请务必咨询代孕法方面的专业律师，以确保合同和亲子鉴定过程顺利进行。Tsong Law Group 的律师是配子捐赠和代孕领域的专家，并在俄克拉荷马州、加利福尼亚州、伊利诺伊州、纽约州、华盛顿州和亚利桑那州持有执照。   如果您需要帮助，请立即联系我们。       本文仅供参考，在未进行更多研究或咨询律师的情况下，请勿依赖本文。本文并非法律建议，也不会与读者建立律师-客户关系。

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.

什么是留置权？   留置权的定义是对财产权的利益要求。某些州（其中包括科罗拉多州、加利福尼亚州、华盛顿州、俄勒冈州、夏威夷州和爱达荷州）的一些保险公司在涉及代孕安排时，将 "留置权 "写入了保险条款。保险留置权通常是指保险人要求从受伤害人的赔偿金或与造成伤害的个人或公司的和解金中追偿。由于补偿代孕合同涉及准父母向代母支付款项，而且可能由于代孕越来越普遍，需要进行医疗，保险公司已将其留置权扩大到包括代母的补偿。在加利福尼亚州，由于代母聘请了律师，一些保险公司根据《加利福尼亚州民法典》第 3040 条将留置权金额限制在赔偿金的 1/3。但是，其他保险公司会声明他们有权留置全部赔偿金。    留置权的程序是什么？  有留置权的保险单会要求在签署代孕合同后将合同邮寄给他们。 留置权以保险公司（通常是代表保险公司的第三方）在代母分娩后提出要求的形式出现。 保险公司会寄出一份他们支付给医院的分娩费用清单。有时还包括产妇护理费。根据保单，代母将负责支付留置权，但根据一份起草得当的代孕协议，准父母应负责支付留置权。留置权的上限可以是代母的补偿总额，或者加利福尼亚州某些留置权的 1/3。如果留置权来自 Kaiser，由于 Kaiser 既是医疗服务提供商，也是保险商，因此保险支付的治疗费用可能存在争议。    这究竟是怎么合法的？  很可能不合法。留置权是基于合同原则而非州法律。虽然有 42 个州的法律允许医院和医生从侵权损害赔偿中获得赔偿，但很少有州（加利福尼亚州是其中之一）的法律承认保险公司的留置权。在加利福尼亚州，一些保险公司赖以留置权的法律（《民法典》第 3040 条）仅限于医疗留置权法规（《民法典》第 3045.1 条）规定的侵权索赔。如果仅以保险单为依据，留置权似乎是有问题的，因为它可能歧视妇女（向妇女收取更多的费用，因为只有妇女才能成为代母），或者仅对患有不孕症或没有代孕就无法生育的人产生不同程度的影响。在加利福尼亚等一些州，不允许任意歧视。此外，根据《平价医疗法案》，孕产妇护理被视为基本护理，必须予以覆盖。      那么，为什么留置权仍然存在呢？  问得好。据我们所知，迄今为止还没有人质疑过代孕留置权的合法性。这很有可能成为一个很好的集体诉讼，或者提交给州民权部门的投诉。向保险专员投诉的成功率较低。目前，在我们看到的大多数案例中，大多数当事人通过选择没有留置权的保险方案来避免留置权。有些人可能会接受留置权，如果它是通过代母的保险计划进行的，而且比购买一份新保险和支付免赔额还便宜的话。还有一些人通过协商将留置权降到了可接受的程度。然而，令人遗憾的是，代孕留置权似乎一直没有受到质疑。如果您遇到了意外或不合理的留置权，我们可以向您推荐一些可以考虑您投诉的人。    结论   聘请一名熟悉并能解释保险留置权以及作为准父母或准父母在合同中可能承担的责任的律师非常重要。 Tsong Law Group 对保险留置权有着广泛的了解。    本文仅供参考，在没有进一步研究或咨询律师的情况下，请勿依赖本文。本文并非法律建议，也不构成与读者之间的律师-客户关系。

如果您正在考虑代孕，加利福尼亚州是美国最友好的州之一，也是第一个认可通过妊娠代孕获得亲子关系的州。但是，在与代母进行实际胚胎移植之前，代孕合同必须满足一些法律要求。加州法律要求如下：  • 双方需要有自己的独立律师。  • 必须确定准父母的身份；不得匿名。  • 准父母必须说明配子（卵子/精子/胚胎）的来源（自己的或捐赠者的）。无需列出捐献者的姓名。  • 在开始注射药物或胚胎移植程序之前，所有各方必须在公证人或国际同等机构面前签署协议。(注意，请咨询您的律师是否可以使用网络公证，某些法院会有特殊规定）。  • 必须说明由谁支付怀孕和孩子的医疗费用，并审查代母的保险单（如有）。  • 如果有第三方协助者（即代孕机构），那么资金必须存放在独立的托管账户或律师信托账户中。    满足所有要求后，律师就可以申请 "产前令"（又称 PBO）或亲子关系判决书。亲子关系判决书的认证副本将被加州的医院和加州出生记录机构认可。  如果代母居住在其他州，判决书也可能在其他州得到承认，但并非每个州都是如此。在加利福尼亚州，原始出生证明会将准父母列为父母，而不会在出生证明上列出代母的姓名。    请咨询在代孕方面有专门经验的律师，以确保代孕过程顺利进行。Tsong Law Group的律师在代孕法这一细分领域拥有丰富的经验。   别忘了每周四关注我们的博客，了解纽约州、伊利诺伊州、华盛顿州、亚利桑那州、纽约州和俄克拉荷马州的代孕协议要求。如果您在代孕协议方面需要帮助，请立即联系我们。    本文仅供参考，在未进行更多研究或咨询律师的情况下，请勿依赖本文。本文并非法律建议，也不会与读者建立律师-客户关系。

如果您是希望通过代孕建立家庭的准父母，或者是希望成为代母的女性，您可以在华盛顿州实现这些梦想。2019年，华盛顿州颁布了全国最好的代孕法律之一，使其成为代孕的热门州。与加利福尼亚州一样，华盛顿州拥有简化的法庭程序，在孩子出生前承认准父母为孩子的父母。华盛顿州还承认基因代孕（也称为传统代孕）。在本文中，我们将讨论华盛顿州法律对妊娠或基因代孕协议的要求。    妊娠或基因代孕协议的要求  华盛顿州法律要求代孕协议中必须包含以下内容：   • 双方（准父母、代孕人及配偶（如有））必须年满 21 周岁。  • 代母必须至少生育过一个孩子，且未签订过两份以上的代孕协议。  • 双方必须完成医疗评估和心理健康咨询。  • 双方必须有自己选择的独立律师，准父母必须为代母的律师付费。  • 代母的配偶必须是当事人之一。  • 双方必须在公证人或见证人面前签字，并收到一份副本。  • 协议必须在根据协议进行任何医疗程序（评估除外）之前签署和执行。  • 协议必须披露准父母如何支付代母和孩子的医疗费用，并包括保险（如有）的审查。  • 代母必须能够做出医疗决定。  • 代孕协议的内容必须符合 RCW 26.26A.715 的规定。  如果符合所有要求，华盛顿州法院可以做出产前判决，确认准父母是代孕子女的合法父母，以此他们将被列入即将颁发的出生证明中。    您可以在代孕律师的帮助下安全地完成一次成功的代孕。Tsong Law Group 律师事务所的律师在代孕法这一细分领域拥有丰富的经验。Tsong Law Group 的律师总部设在加利福尼亚州，在华盛顿州、纽约州、伊利诺伊州、亚利桑那州和俄克拉荷马州均持有执照。他们还是美国收养与辅助生殖律师学会（AAAA）和加州收养与辅助生殖律师学会（ACAL）的会员。   如果您在代孕协议方面需要帮助，请立即联系我们。  本文仅供参考，在未进行额外研究或咨询律师的情况下，请勿依赖本文。本文并非法律建议，也不会与读者建立律师-客户关系

自 2005 年起，伊利诺伊州就颁布了代孕法。与其他州不同的是，伊利诺伊州妊娠代孕法有一些独特的要求，是其他州（如加利福尼亚州和华盛顿州）所没有的。在本文中，我们将讨论法律对代母和准父母的要求，以及对代孕协议的法律要求。  根据伊利诺伊州法律，代母必须满足以下要求：   • 她必须年满 21 岁；   • 至少生育过一个孩子；   • 已完成医疗和心理健康评估；  • 与独立律师就妊娠代孕协议进行过法律咨询；     • 拥有涵盖主要医疗和住院治疗的医疗保险，保险期限为整个预产期和婴儿出生后八周。(注：该保险可由准父母支付）。  同时，准父母有以下要求：    • 他们必须至少提供一个配子（形成受精卵的精子或卵子）；   • 至少一名准父母必须有代孕的医疗需求，并有医生的宣誓书为证；   • 他们还必须完成医疗和心理健康评估；以及   • 他们已与自己的独立律师进行了法律咨询。  代孕协议以及双方之间的医疗宣誓书必须由两名证人见证。一旦代母怀孕，伊利诺伊州《亲子关系法》要求：   • 代母及其配偶证明代母是为准父母怀上孩子，而并未为孩子提供配子；   • 准父母证明孩子是使用准父母之一的配子受孕的，而不是代母或配偶的配子；   • 伊利诺伊州执业医师证明与（2）相同；以及   • 准父母和代母的律师证明符合《妊娠代孕法》。  医院收到这些证明后，伊利诺伊州公共卫生局将签发写明准父母的姓名的出生证明。该程序不涉及法院判决，这意味着一些国际或同性准父母可能需寻求亲子关系判决以保护自己的权利。  为了使整个过程顺利进行，请务必咨询代孕法方面的专业律师。TSL的律师在配子捐赠、代孕、家庭法等领域拥有丰富的经验。我们的律师还拥有伊利诺伊州、加利福尼亚州、纽约州、华盛顿州、亚利桑那州和俄克拉荷马州的执照。

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 .

Previously in our blog, we have discussed whether egg donor compensation is taxable  and whether surrogacy expenses are deductible . In this blog, we will cover if intended parents may deduct 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.

'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.