Becoming a parent is one of the most important decisions in life. To help defray the costs associated with the adoption process, USD provides an adoption expense reimbursement benefit. You may apply for this benefit for the adoption of children under age 18 (or any age, if physically or mentally incapable of caring for themselves). Please refer to USD Policy 3.11.6 for eligibility and reimbursement guidelines. Contact your tax advisor for questions about the tax consequences of this benefit.