Sheldon R. Smith (Utah Valley State College, School of Business ) has published The Tax Exclusion for Adopting Children with Special Needs, 108 Tax Notes 925 (Aug. 22, 2005), also available on the Tax Analysts web site as Doc 2005-16325, 2005 TNT 162-35. Here is the abstract:
In this article, he discusses the evolution of the exclusion for employer adoption assistance payments for adoptions of children with special needs. He shows how some ambiguities in the law were partially clarified but how confusion still exists. He gives suggestions for further clarification of the law.
