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Washington State provides time off to its employees, including surrogates and intended parents, due to pregnancy, childbirth, or parenting. Under Washington's Paid Family Medical Leave Act (PFMLA), an employee may be eligible for up to 18 weeks per year of paid maternity or paternity (parental) leave. Compared to the federal Family and Medical Leave Act, Washington's PFMLA provides extra protection for employees who work in Washington. Most significantly, Washington’s PFMLA provides for paid leave, while the federal law only guarantees unpaid leave. Additionally, Washington doesn't restrict the law to larger employers. Any size employer must provide leave under the law and it has a broader definition of "family" that includes siblings and grandparents. There are two main types of leave available which are the (1) Medical Leave; and (2) Family Leave which includes “baby bonding” leave and military family leave. To be qualified for medical leave, you must experience a serious health condition that prevents you from working, which includes pregnancy, major surgery, and treatment for a chronic health condition. Meanwhile, similar to California , Intended Parents may also file for family leave to bond with their new baby in their family during the first 12 months after the child’s birth, or the first 12 months after the placement of a child under the age of 18 with the employee. Employees may only receive Paid Family Medical Leave (PFML) benefits if they meet the eligibility criteria. The law provides that an employee must have worked 820 hours in their qualifying period. All hours you work in Washington count toward eligibility, even if you work multiple jobs or switch employers. However, there are a few exceptions which mean that these workers don't always get benefits under Washington's paid leave law: federal government employees; businesses owned by tribal governments on tribal land; self-employed individuals (they have the option to participate in PFML); employees covered under an approved voluntary plan (you can find the list here ); people who perform "casual" (irregular and infrequent) work for an employer; and union members covered by certain collective bargaining agreements. How Long is Maternity and Paternity Leave in Washington? Washington residents can be eligible to receive up to 18 weeks total per year of paid family and medical leave. The total amount one can take in a year is: up to 12 weeks of paid family or medical leave, up to 16 weeks of leave when family and medical leave are both taken, or up to 18 weeks of leave when family and medical leave are both taken and there are additional complications from pregnancy. How much will you get paid? You can receive up to 90% of your weekly pay under PFLMA—up to a maximum of $1,427 a week in 2023. Your weekly payments can be direct deposited to your bank if you file online. How Do You File for Parental Leave in Washington? The first time in filing for parental leave is to notify your employer at least 30 days before you plan to take leave. However, if the event is unforeseeable, you (or it may be a friend or relative) still need to provide written notice to your employer as soon as possible. The notice doesn't need to be complicated. You can just state that you intend on taking PFML leave and about how long you expect to be out. A sample notice is available here . The second step is to fill out an application for PFML with the State . All applications for PFML require basic documentation, so you'll be asked to supply a form of identification such as a driver's license. You will also need to provide a Certification of Serious Medical Condition form, signed by your doctor, and—depending on the type of leave you're taking—additional documents such as a birth certificate. After you apply, you can check the status of your application online . If you're approved for PFML, you'll receive a determination letter in the mail letting you know how much your weekly benefit will be and for how long your leave was approved. Why It Matters to Surrogates or Intended Parents Washington’s generous paid leave will alleviate up to 18 weeks of lost wages to a working Washington state surrogate, and this, in turn, reduces the number of lost wages the Intended Parents will have to reimburse the surrogate when she is unable to work due to pregnancy. Intended Parents who work and reside in Washington can enjoy up to 12 weeks paid family leave. If you are a surrogate or intended parents starting a surrogacy journey, schedule an appointment to speak with us. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

Becoming a surrogate is a remarkably selfless commitment. There’s no doubt that a surrogate’s compensation is one of the most crucial factors to consider in the contract stage. Aside from compensation, there are additional expenses that need to be paid for the surrogate, and one of the most important is reimbursement for lost wages. It is important to have a clear and concise agreement in place between all parties involved. Why are Surrogates Paid Lost Wages? Typically, working surrogates will be paid for lost wages by the intended parents for extended time off work due to their pregnancy. Unlike other benefits, the lost wages could vary from little to none, to unexpectedly high. This is because in gestational surrogacy arrangements, the surrogate is not supposed to pay money out of her pocket for the journey. The lost wages provisions are meant to make the surrogate whole if she misses work, and there is no way to predict in advance how much work a surrogate will miss due to pregnancy or after delivery. The lost wages provision typically covers periods of time where the surrogate is restricted to bedrest or has work restrictions that limit her activities because she is unable to work due to pregnancy and delivery. To claim, lost wages, a contract will usually require the following: 1. A doctor’s note that specifies the start and expected end date and nature of the work restrictions or bedrest. 2. Proof of employment at the time of the claim. 3. Multiple paystubs to demonstrate current rate of pay. What Are the Limitations On A Surrogate’s Lost Wages? During the pregnancy and before delivery, the parties usually do not have a cap on lost wages , and rarely will a surrogate agree to limit lost wages to a certain dollar amount. After delivery, it is standard for contracts to have a cap on the number of weeks of lost wages. In most cases, the limit for lost wages is 4-6 weeks post-delivery for a vaginal delivery and 6-8 weeks for a c-section. This number of weeks mirrors the time frame under the Family Medical Leave Act (FMLA). Some surrogates also negotiate to have lost wages for their medical appointments, while others have a monthly allowance that covers these lost wages. Meanwhile, for self-employed surrogates, lost wages are sometimes not included unless they can prove their earnings rate during the contract negotiation. Lost wages can either be gross or net wages. Sometimes the wages are limited to net wages (the gross wages after state and federal taxes , unemployment , and disability withholdings) as opposed to the gross wages, as this might be the amount the surrogate would have taken home had she worked. Others argue that gross wages are more appropriate since the surrogate may still be responsible for taxes on lost wages. In states where there is disability insurance coverage, the surrogate should be required to apply for disability insurance. What the disability insurance pays the surrogate directly will reduce her actual lost wages by as much as 60-65%. We have other blog articles about how surrogates can apply for disability insurance in California, Washington, and New York. If lost wages are expected to be large and there is sufficient time, consider applying for a short-term disability policy well in advance of the journey. A short-term disability policy may require being in effect 10 months or more before pregnancy is covered. Conclusion If you need help with a gestational surrogacy agreement, including understanding lost wages provisions, be sure to work with a surrogacy attorney who has experience with surrogacy laws and understanding lost wages in your state. The attorneys of Tsong Law Group are licensed in CA, NY, IL, WA, AZ, NY, OK. If you need assistance in one of these states, contact us today. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

Posthumous reproduction uses a deceased person’s gametes (egg or sperm) and assisted reproductive technology to produce a child. In this article, we are going to breakdown the two types of posthumous reproduction. The first type of posthumous reproduction occurs when the deceased party passes down the gametes to another to have a baby. Just like people will plan for what happens to their possessions after their death, individuals who have retrieved and stored sperm, eggs or embryos can list their wishes with what happens to their stored gametes after they pass away. This can be done through a will or a testamentary document, or through the IVF clinic’s consent forms that stipulate the disposition of gametes and embryos after the death of one or both individuals who contributed the gametes. There are also cases where a party left instructions that his or her gametes should not be used after death, but in some circumstances , it may be the only chance of the surviving partner to have a child that is biologically related to the deceased partner. In cases like this, the expressed wishes of the deceased prevails over the survivor's interest in having a biologically related child. The American Society for Reproductive Medicine (ASRM) recommends that medical providers do not allow posthumous use of gametes if there is evidence the deceased party did not want it. What about situations where there is no explicit or written evidence of the wishes of the deceased regarding posthumous reproduction? In cases like this, providers must determine the desires of the decedent and first determine whether there is a clear record of the wishes of the deceased before complying with requests of the living to use the deceased’s frozen gametes or harvest gametes postmortem. The ASRM discourages posthumous assisted reproduction without clear evidence that it would be supported by the decedent’s wishes. The second type happens when the gametes are retrieved from the deceased after their death. In contrast to the first type where the gametes are already retrieved, the second type requires retrieving the gametes after the person's death, as the gametes were not stored prior to death. In some cases, the courts have allowed parents to retrieve gametes from their deceased children even without a will or advanced directive. Once the parents retrieve the gametes, they are free to use them as their own without any consent from the deceased. Here are two examples. In February 2019, a 21-year-old Westpoint cadet named Peter Zhu died following a skiing accident in New York. His parents told a court that they wanted to keep the possibility of using the sperm to eventually have children that would be genetically related to Peter. In their petition, Peter’s parents argued they were trying to uphold their son’s wishes, “to help Peter realize this dream of bringing a child into the world.” They argued because of China’s one-child policy, Peter ended up the only male in his family’s generation, meaning only he could “carry on our family’s lineage.” The court granted his parents’ petition because Peter had made statements that he wanted to have three children, and this showed “presumed intent" to have children. Peter’s sperm was retrieved from his body and stored at a sperm bank. In another case, a Texas probate judge granted the request of Nikolas Evans’ mother to harvest his sperm in 2009. Nikolas Evans had talked about how much he wanted to have a child, but the 21-year-old died after he was attacked trying to catch a bus ride home. Marissa Evans, the mother of Nikolas, had to go to court to get permission to harvest his sperm, and the judge granted her wish, ordering the county medical examiner's office to keep her son's body chilled and retrieval of his sperm. Marissa’s decision to seek a court order to preserve her son’s sperm attracted news coverage which she used to seek out surrogates around the world. When IVF treatments did not result in a live birth, she felt that she had let her son down even in death. Nikolas’s case is an example that a parent’s intentions to keep a child’s memory alive through posthumous reproduction may not be successful. Conclusion: According to the ASRM, posthumous gamete retrieval or use for reproductive purposes is ethically justifiable if the deceased has authorized the procedure in writing. Embryo use is also justifiable with such documentation. Courts have ruled more expansively. It is very important for a parent or partner to seek counseling prior to deciding on posthumous reproduction. Have questions about egg donation? Talk to a egg donation lawyer now by clicking this. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

The Pregnant Workers Fairness Act (PWFA) is a new law that was signed by President Biden last December 29, 2022 and into effect on June 27, 2023. This law requires covered employers to provide “reasonable accommodations” to a worker’s known limitations related to pregnancy, childbirth, or related medical conditions, unless the accommodation will cause the employer an “undue hardship.” How does this employment law affect surrogacy in the United States? This law will provide employment protection to working gestational surrogates during their pregnancies or after giving birth who live in the twenty states that do not have pregnancy discrimination laws. While the Americans with Disabilities Act (ADA) requires employers to accommodate disabled workers, there are gaps in the ADA when it comes to pregnant and postpartum workers. The ADA does not define pregnancy as a disability and pregnant women must show they have a separate disability under the ADA before they can request and receive accommodations from their employer. The new PWFA protects employees and applicants of “covered employers” who have known limitations related to pregnancy, childbirth, or related medical conditions. “Covered employers” include private and public sector employers with at least 15 employees and employment agencies. In passing the law, Congress provided some examples of reasonable accommodations : the ability to sit, or drink water; have closer parking and flexible hours; receive appropriately sized uniforms and safety apparel; receive additional break time to use the bathroom, eat, and rest; leave or time off to recover from childbirth; and being excused from strenuous activities and/or activities that involve exposure to substances not safe for pregnancy. Employers are required to provide reasonable accommodations unless they would cause an “undue hardship” on the employer’s operations. An “undue hardship” is significant difficulty or expense for the employer. Guidance from the EEOC provides that covered employers cannot: Require an employee to accept an accommodation without a discussion about the accommodation between the worker and the employer; Deny a job or other employment opportunities to a qualified employee or applicant based on the person's need for a reasonable accommodation; Require an employee to take leave if another reasonable accommodation can be provided that would let the employee keep working; Retaliate against an individual for reporting or opposing unlawful discrimination under the PWFA or participating in a PWFA proceeding or investigation; or Interfere with any individual’s rights under the PWFA. Conclusion: The PWFA protects pregnant women and women who have given birth by requiring reasonable accommodations. Working surrogates can request accommodations so that they can continue to work while pregnant and avoid dangers to their pregnancy. This is a win-win for surrogates and the intended parents who hope that the surrogate is not subject to dangers at work while also paying for lost wages for when a surrogate is taken off work by their doctor. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

Recently, the 68-year-old Spanish celebrity spurred a debate in Spain after her picture carrying her surrogate-born baby came to light. Ana Obregón revealed contracting with a gestational surrogate in Miami to have a baby, but later announced in a magazine interview that the baby was the daughter of her son who died of cancer in 2020. Surrogacy in Spain is not legal. Obregón said that the doctors had encouraged her son, Aless Lequio García, to preserve samples of sperm before he began treatment and that he expressed a desire just before dying to have a child. The samples, she said, were stored in New York. Initial reports about the baby grabbed the attention of the Spanish media and the country’s political parties, sparking criticism which most of which are inaccurate views of surrogacy which do not apply to the United States with its surrogacy friendly laws and agency policies which protect surrogates. Debunking Surrogacy Misconceptions Equality minister Irene Montero called the practice “a form of violence against women.” False. Surrogates choose to be surrogates after a long process of psychological and medical screening and counseling. Surrogates have their own lawyer to ensure the surrogate understands and can negotiate their surrogacy arrangement. Montero pointed out a “clear poverty bias” concerning women who agree to become surrogates due to financial needs, Reuters reported. False. Surrogates in the United States should not be on any form of state welfare and should be financially self-sufficient without surrogacy. Surrogates declare in the contracts that they are not under economic duress. Socialist treasury minister María Jesús Montero described surrogacy as the “exploitation of a woman’s body.” False. Surrogacy is not exploitation of a woman's body. Thousands of American women successfully assisted others have families and it is not self-exploitation. Surrogates keep their careers, make important healthcare decisions affecting their health, and maintain their home and family life during the process. Conclusion It is important to seek out reliable sources of information and to fact-check any claims or information about surrogacy before accepting them as true. While surrogacy in third-world countries may not be free from exploitation, it is a far cry from surrogacy in the United States. Approaching surrogacy with empathy and understanding is also important as it is a personal decision that can be emotionally challenging for all parties involved. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

It’s widely understood that treatment for infertility such as IVF or artificial insemination and pregnancy expenses are deductible medical expenses under IRS Tax Code section 213. A question intended parents have asked, if infertility and pregnancy treatments are deductible, what about medical expenses or costs incurred in surrogacy or egg donation, as these are also treatments for infertility? The answer whether expenses for third party reproduction can be considered medical expenses and written off on an intended parents’ taxes appears to be “no.” This answer is based off on April 9, 2021 Private Letter Ruling of the Internal Revenue Services (IRS) where a gay male couple requested a ruling to allow them to deduct for costs and fees related to medical expenses directly attributable to one or both of them, for egg retrieval from an egg donor, in vitro fertilization (“IVF”), with a surrogate, childbirth expenses attributable to the surrogate, medical insurance for the surrogate, legal and agency fees related to the egg donation and surrogacy, and any other medical expenses arising from the surrogacy. The IRS in its Private Letter Ruling held that costs and fees related to egg donation, IVF procedures, and gestational surrogacy do not qualify as deductible medical expenses. The IRS stated that the costs and fees directly attributable to medical care for diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body of the taxpayer, the taxpayer’s spouse, or taxpayer’s dependent qualify as eligible medical expenses. However, expenses incurred on behalf of third parties (not the spouse or dependent), which occur during egg donation, the IVF procedures, and gestational surrogacy are not incurred for treatment of disease nor are they for the purpose of affecting any structure or function of taxpayers’ bodies. Only the sperm retrieval and sperm freezing could be deductible since there were for medical care that was actually performed on one of the taxpayers' intended parents for the treatment of a disease. This ruling is in line with previous case law which found that only infertility treatments performed on the body of the person claiming a medical expense (and not a third party such as a donor or surrogate) fall under the definition of medical expense. Conclusion The ruling of the IRS makes clear that it interprets the statute requires a taxpayer to show that the expenses qualify as “medical care” for the taxpayer or his or her spouse or dependent. Unfortunately, this decision seems to treat infertile individuals differently. If a man and woman can have IVF expenses considered medical expenses, should it no longer be a qualified medical expense if the man or woman uses a donor gamete when they perform IVF? It should be noted that a private letter ruling is not precedential, it is a decision only affecting the parties requesting it, so the IRS could be asked in the future and have a different ruling. Likewise, a denial could be appealed to the tax court which might rule differently. Have questions about surrogacy? Talk to a surrogacy lawyer now by clicking here. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

An egg donation contract is a legal written agreements between the intended parents and the egg donor. The process of egg donation usually commences when the intended parents choose their egg donor candidate. This will be followed by medical screening of the candidate with the IVF clinic, which may include genetic screening. The candidate also does psychological screening with a mental health professional. Once cleared, it goes to the lawyers which leads to the drafting of the contract, one of the last steps before the egg retrieval and cycle will be scheduled. An egg donor contract is a written legal agreement which establishes the rights and obligations between the intended parents and the egg donor. These contracts are separate from egg donor agency contracts and are customized to the preferences of both parties. To help familiarize you with the egg donor contract, we are providing this overview of the important sections. Note that this is not an all-inclusive list, and every egg donation contract varies depending on the circumstances. What's in an egg donation contract? PARENTAL RIGHTS It is important to specify in the contract that the intended parents have ownership and control over all the eggs retrieved and of any resulting embryos. Furthermore, the contract must establish your parental rights so that any child born as a result of the egg donation process is your legal child. This requires the donor to waive any potential parental rights and any right to ownership, regardless of the disposition of the eggs or embryos. Sometimes the donor will request that the eggs or embryos not be donated to other persons or to science. DONOR’S CONDUCT One important section will be requiring that the donor comply with medical instructions of the IVF clinic, take medication properly, and refrain from certain activities, such as smoking, drinking, taking drugs, tattoos, and sexual activity before or during the retrieval procedure. During the COVID-19 pandemic, our contracts might address avoiding public places and other actions to avoid contracting COVID. This section will also address additional retrieval cycles if any are cancelled. FINANCIAL RESPONSIBILITY This part of the agreement establishes specific responsibilities of each party when it comes to financial responsibilities. The agreement can include case-specific terms such as providing for travel expenses, meals, donor reimbursements and compensation for the retrieval, purchase of complications insurance, fee for cancelled cycles, etc. It may include the creation of a trust or escrow account to hold the money to be used to pay compensation and/or reimbursements for the donor and when the trust or escrow will be closed. CONFIDENTIALITY AND PRIVACY The contract will usually contain a confidentiality clause, so that third parties will not be informed about the donation. The contract will also address whether the donation is known/open, semi-open or anonymous. Anonymous or closed donations will require the parties not reach out to each other or attempt to identify each other. Semi-open may mean the parties do not know each other but they may have means of contacting each other, by registering on the Donor Sibling Registry portal, for example. A known donation involves parties that already know each other, and an open donation will be one where the parties will know each other and have the ability to communicate freely. You must address all issues and concerns regarding confidentiality/openness with the egg donor in the contract phase so all parties will both bound by such agreement. FUTURE CONTACT The agreement addresses future contact between you and the egg donor, which depends largely on whether it’s a known donation, semi-known donation, or anonymous donation. Often, the intended parents agree to disclose any pregnancies or live births to the donor. In anonymous or closed donations, there is often a method provided to contact each other through the agency if the child or the donor develops a genetic condition, so that the other party may be able to help or at least be warned about a possible condition. The contract will also address whether the donor can contact the child when the child is an adult. INDEPENDENT COUNSEL AND CONFLICT WAIVER One thing that strengthens a contract should it ever be challenged is having separate, independent legal counsel for both the donor and intended parents, and our contracts will acknowledge that fact. Because the intended parents usually pay for the donor’s attorney, the donor will need to waive the potential conflict of interest that could result from intended parents’ payment. Regardless of the payment, the donor’s attorney should provide effective legal counsel and negotiation. CONCLUSION The egg donation contract is not another checkbox in the way of an egg donation; there are important issues to be addressed in the contract. Having an attorney knowledgeable in the area of reproductive law like the attorneys of Tsong Law Group is indispensable because the contract outlines the critical issues involved in the process, lays out the rights and responsibilities of the parties, and prevents conflict down the road. If you need help in your egg donation contract, contact an egg donation lawyer now. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

Synopsis Together Together is a 2021 film that explores a unique relationship between a single intended father and his gestational surrogate, a pairing that would not exist before legalization of surrogacy in California in 1993. The film is a realistic, lighthearted comedy that tries something new by not being a cheesy thriller or absurdist comedy. Matt , played by Ed Helms, is 40-something and single after a long-term relationship, and now wants a baby as his next stage in life. Anna, played by Patti Harrison, is 26, and her past experience with pregnancy was a baby she placed for adoption. She decided to sign up with an agency as a surrogate candidate to pay for college. The movie is in three parts, covering the first, second and third trimester of Anna’s pregnancy. Anna and Matt have varying degrees of contact during the pregnancy. From meeting for medical appointments, to Anna helping decorate the nursery, sleeping over at Matt’s house, shopping and eating together, and attending his baby shower, to going back to less contact but then attending birthing classes together, and Anna staying with Matt as she goes into labor and Matt attending the delivery. What’s Realistic About the Film The makers of the film apparently consulted with surrogacy agencies and did research into the surrogacy process to try to be accurate. The movie captures the match meeting and the support group meetings as well as the challenges both surrogates and intended parents have in telling (or not telling) friends or family about the surrogacy, as well as friends or family having reactions which might be insensitive or ignorant. The bond between Matt and Anna from their shared experience is unique to surrogacy, though their relationship is not one that is likely to happen in real life. What’s Not Realistic Anna is less than ideal for a surrogate candidate . She was portrayed as a loner, without family support. She does not have a child of her own, though she has experience having a child. It would be unlikely, that even if she was approved, that an agency would suggest a match with Matt, who is also single and local to Anna. While there is counseling and support for Anna, the level of contact Matt has in Anna’s life would raise alarm bells for agencies. As Anna’s pregnancy progresses, Matt becomes weirdly controlling about her diet and sex life. He also asks her to stay at his place so he can be more aware of her pregnancy progress. Of course, there wouldn’t be much comedy in the way of misunderstandings between the two or from everyone else if their relationship was realistic. Are Lawyers Involved? There are no lawyers in the movie. However, Matt and Anna do go over the surrogacy agreement with the agency representative (owner/counselor?) to determine whether Anna’s sexual activity is prohibited by the contract. They read an accurate list of dangerous activities that would appear in a real surrogacy contract but find no prohibition of sex. (Note that some intended parents will request restrictions on sex, though usually just before the pregnancy is confirmed.) In reality, the surrogacy contract is an important legal document between the parties that will go over the parties’ rights and obligations. There is also a scene where Matt doesn’t know where to be during a vaginal ultrasound. If the contract was drafted by us, it would likely have told him to respect her modesty (which he doesn’t at the birth—so perhaps this is not in their contract). There’s not really a need for a lawyer to help the main characters during the film, though we winced when they started having sleepovers and basically living together, as we would advise clients against this practice. Anna also refers to being a surrogate as her work and we would point out that there is no employer-employee relationship between the parties . Legal Accuracy Better than most. No legal inaccuracies found. Conclusion Together Together is a funny film about surrogates that doesn’t really get too deep or complex. Intended parents like Matt are not uncommon in surrogacy, single men or women who decide they don’t need to wait for a partner to have a baby, so this is a first to tell the story from his perspective. It’s also a positive that the movie doesn’t end up with the predictable trope of the surrogate and intended parent falling in love like many movies about richer older men and the hardscrabble single contractors that contract with them. Verdict: Worth streaming for anyone interested in surrogacy. Currently available on Hulu to stream. Have questions about surrogacy? Contact us a surrogacy lawyer now.

With the compensation egg donors receive usually described in an egg donation contract as payment for pain and suffering, time and inconvenience rather than for the eggs retrieved and donated, you may be wondering if the donor’s compensation from egg donation reportable income on your annual taxes is. The simple answer to this question is yes. In the eyes of the Internal Revenue Services (IRS), egg donation is considered to be compensation for services rendered, thus the payment from an egg donation is considered reportable taxable income. When dealing with the human body, the tax laws can be a tricky subject. Recently in 2015, the United States Tax Court in the case of Perez vs. Commissioner , 144 T.C. 51 (2015) considered a donor’s argument that compensation for pain and suffering paid under an egg donation should be non-taxable. All parties agreed that an egg donation compensation was for the donor’s pain, suffering, time and inconvenience, and not for the actual sale of body parts. Under the US code, damages for pain and suffering, paid in settlements or lawsuits for personal injuries and accidents are non-taxable. However, the tax court determined that the compensation for “pain and suffering” to the donor in an egg donation is unlike the damages in a tort case. Instead, any pain and suffering experienced is on account of a medical procedure which the donor has consented to. Because any physical pain that the donor suffered was a result of performing a service contract for egg retrieval and not for an unwanted invasion against body, the compensation for the egg retrieval falls under the broad definition of income and was not exempt from tax. As a result, the compensation paid to an egg donor represents taxable income. Some egg donor programs provide their donors with a 1099 tax form but if you don’t receive a 1099 form from the program, it is your legal responsibility to report any income you’ve earned from egg donation. Note that not all compensation from egg donation is taxable. You may deduct out of pocket expenses related to going through the process such as your mileage, meals, and travel expenses. If these are paid to you in the form of allowances or reimbursements, this is not part of your income. CONCLUSION There are a lot of things to consider when deciding the compensation for donate eggs, and the taxable status of income should be one of them . It is best to discuss your taxes and income with your tax advisor so that they may properly advise you on your options. Tsong Law Group has represented hundreds of donors from all over the world. If you are looking for an egg donation lawyer, please contact us today. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.

Recently, California has implemented a law which will have an impact on anonymous sperm, egg and embryo (“gamete”) donations in the future. Effective January 1, 2020, the new Health and Safety Code section 1644.2-1644.3 will require gamete banks (defined as sperm and egg banks and IVF clinics) to (1) provide each donor with information regarding the donor’s choice regarding identity disclosure; (2) obtain a declaration regarding identity disclosure; and (3) maintain identifying information and medical information about each gamete donor, including records of their screening and testing. Of particular concern is that donors, who usually have made a choice whether to be anonymous or known in their gamete donation contract , will also sign a declaration provided by the gamete bank that states whether or not the donor agrees to disclose their identity to any child conceived from their donation should the child request it from the gamete bank after turning 18. According to the law, even if the donor chooses not to have his or her identity revealed when requested by the adult donor conceived child at the time of the donation, the gamete bank has the duty to notify the donor as to the request and allow that donor another chance to withdraw the declaration. A donor who has chosen to disclose their identity does not have an option to withdraw their disclosure declaration. In any event, the gamete bank will be required to provide the adult donor conceived child, or the parent of the child if the child is a minor, access to non-identifying medical information provided by the donor. What happens if the clinic fails to offer or keep a copy of a donor’s declaration of disclosure? If the clinic fails to keep the donor’s declaration or failed to offer a declaration, the clinic will be obligated to disclose the donor’s identity and contact information to the adult donor conceived child. According to the law, if there is no declaration from the donor refusing to disclose their identity, the gamete bank “shall provide the child with identifying information of the donor who provided the gametes.” Conclusion As the law affects only donations occurring on or after January 1, 2020, it means that the first requests for donor information from donor conceived children will not occur until at least 2038. Therefore, time will tell the impact of this new law. Nonetheless, it is important that donors and intended parents be aware of this law and understand how this affects anonymous egg, sperm and embryo donations in California in the future. If you are starting an egg, sperm or embryo donation journey, contact Tsong Law Group for a consultation. Have further questions. Talk to a surrogacy lawyer now clicking this. This article is for informational purposes only and should not be relied upon without additional research or consulting an attorney. This article is not legal advice and does not create an attorney-client relationship with the reader.