Expenses not covered

Expenses related to a surrogate parenting arrangement;
Expenses incurred in violation of a federal or state law;
Expenses that have been reimbursed through another plan or any state, local or federal program;
Expenses incurred in connection with travel;
Expenses incurred in connection with the adoption of your spouse's child;
Expenses incurred and/or filed for reimbursement before you were eligible for adoption assistance benefits;
Expenses incurred and/or filed for reimbursement after your employment terminates; or
Expenses that you claim as a credit or deduction on your federal income tax.