Fertility Treatments and Gestational Surrogacy: the IRS Reaffirms Narrow View of “Medical Expenses” under Section 213
By EsqSocial Corporation 24/06/21
As employers are expanding their fertility, surrogacy, and family planning benefits, the tax treatment of such benefits continues to be a challenge for employers and their employees by both increasing the cost of these benefits and creating administrative hurdles. In a private letter ruling, the IRS maintains its position that the majority of the medical costs and fees incurred by a same-sex couple seeking to have a child through gestational surrogacy are not deductible “medical expenses” under...
By: Epstein Becker & Green