Adoption assistance

BP offers financial assistance through the Adoption Assistance Plan
woman placing sandal on child's foot

1. Eligibility

Full-time and part-time employees are eligible to apply for adoption financial assistance. The employee must be actively employed or on a family medical or military leave of absence. The child being adopted must be under the age of 18, or must be physically or mentally incapable of caring for himself or herself. Adoption assistance is not available for a child who is a blood relative, stepchild or child of a domestic partner.

2. Benefit

The Plan will provide financial assistance toward expenses incurred for a qualified adoption. An employee will be reimbursed for up to $3,000 of qualified expenses related to an adoption. There is no maximum number of adoptions for which an employee may receive reimbursement. In the event that both parents are employees of the company and eligible to participate in this plan, the total reimbursement available with respect to the same child is limited to $3,000.

3. Qualified expenses

Adoption expenses must be qualified as defined by the Internal Revenue Code Section 137. Expenses must have been incurred and the adoption finalized while a BP employee and on or after the effective date of the plan. (The plan was effective January 1, 1998 for heritage Amoco employees, January 1, 2000 for heritage BP employees, January 1, 2001 for heritage ARCO/Vastar employees and January 1, 2003 for heritage Castrol employees.)

Most expenses directly related to the adoption are eligible for reimbursement, including:

  • agency and placement fees;
  • legal fees and court costs;
  • maternity-related expenses of the birth mother;
  • medical expenses of the child prior to the adoption, if not covered by another plan;
  • temporary foster care costs;
  • reasonable transportation and lodging expenses; and
  • immigration, immunization and translation fees.

In the case of adoption of a "special needs" child (which is defined by state law), expenses related to home reconstruction necessary to accommodate the child's needs, or home health visits not covered by a medical plan, may be reimbursed under the plan.

4. Expenses not eligible

Expenses that are not eligible for reimbursement include but are not limited to:
  • fees for services not yet performed;
  • expenses covered under another adoption assistance or medical plan;
  • voluntary donations or contributions;
  • personal items for the child;
  • expenses associated with a surrogate arrangement;
  • living expenses of the biological parent(s);
  • costs to obtain guardianship or custody of a child which are not associated with the adoption of that child; and
  • costs associated with the adoption of a stepchild, blood relative or child of a domestic partner.

5. Taxability of payments

If your income is within certain limits as defined by the Internal Revenue Code Section 137, you may be eligible for a tax credit and/or exclusion for your adoption-related expenses. Income limits are subject to change each year. You should consult with a tax advisor regarding any benefit you may receive from BP's program. Federal income tax will not be withheld from reimbursements made under this Plan. Payments are subject to Social Security, Medicare and FUTA taxes, and may be subject to state tax.

6. Filing a claim

To file a claim for reimbursement, you must complete an Adoption Assistance Plan Claim Form, then submit it to the BP HR & Benefits Center. Expenses may not be submitted until the adoption is final, and all eligible expenses must be submitted at one time. You will not be permitted to submit a subsequent claim for additional expenses related to the same adoption, even if the $3,000 maximum benefit was not reached with the first claim. The claim must be filed within one year of finalization of the adoption. To obtain an adoption assistance plan claim form, click the link below or contact the BP HR & Benefits Center.

7. Adoption/surrogacy leave policy

BP has revised the policy for adoption and surrogacy leave. You can access the policy through the following link.
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