The Road Not (Yet) Taken: Surrogacy Benefits
… many years, mental health found itself in this vortex, then same-sex domestic partner benefits – and now it’s surrogacy expenses. Viewpoints from Adam Okun It is a well-established tax principle that expenses deemed as medical care under the Internal Revenue Code (Section 213) are not included in the employee’s gross wages and therefore not subject to taxation if an employer plan elects to cover those medical services. And while standard infertility services performed on the employee or eligible dependent (e.g. intrauterine insemination [IUI] and in-vitro fertilization [IVF]) are deemed deductible because they affect the body …
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