Page 9 - E3 Policies

 Attach to the Adoption Assistance Reimbursement form a copy of the final adoption decree(s), as well as receipts for qualified expenses
incurred in the adoption process.
 Submit the completed form and supporting documentation to E3 within 45 days of the receipt of the final adoption decree.

The reimbursement will be paid to you through E3 payroll in the same manner in which your regular pay is normally provided.
Tax Treatment
Reimbursement of qualified adoption expenses under the Adoption Assistance Program is generally not subject to federal income tax under
current IRC rules. However, such amounts are subject to federal, state, and local employment taxes, if any, and may be subject to state and
local income taxes. E3 will withhold applicable taxes and report such amounts on your Form W‐2. For HCE employees, reimbursement of
qualified adoption expenses will be included in your Form W‐2 reported income and will be subject to withholding of income and
employment taxes.
Repayment Clause
If you voluntarily or involuntarily terminate, in accordance with the E3 Wage Deduction Agreement, you agree to repay E3 Federal Solutions
any financial assistance received based on the schedule(s) below for adoption assistance. An exception can be made for an involuntary
termination as a result of a reduction in force or layoff.

Repayment Schedule