Philadelphia attorney Tiffany Palmer answers questions about same-sex, second-parent adoption

Philadelphia attorney Tiffany Palmer

My wife and I went through the adoption process after our boys were born, so their birth certificates now say "parent" and "parent" with our two names.

It was a costly and at times confusing process, so I thought it would be useful to ask my lawyer friend Tiffany Palmer some questions about same-sex second parent adoption in Pennsylvania for parents and prospective parents.

Note Tiffany's disclaimer at the end that this article is for educational purposes for Pennsylvania only and is not legal advice.

Why should non-biological or non-adoptive parents in a same-sex couple formally adopt their partner's biological or adoptive children?

Adoption creates a legal parent-child relationship, bringing with it hundreds of rights and benefits. These include:

- inheritance rights,

- custody rights,

- child support obligations, and

- medical decision-making rights for the child.

Under the law, there is no difference between an adoptive parent and a biological parent.  Without an adoption, a family could be at risk legally and financially in the event of a break-up of the parents or the death or disability of one of the partners.

Second-parent adoption will also give you the peace of mind that you have protected your family.

One of the most important financial benefits of completing a second-parent adoption is ensuring that your child is able to receive Social Security survivor benefits in the event of a death of either parent.

Without a second-parent adoption, the child is only eligible for these benefits from the natural parent (birth parent or adoptive parent). These benefits could be thousands of dollars per month until the child turns 18.

How much does a second-parent adoption cost?

Second-parent adoption costs vary based upon the county where you live and the circumstances of your situation.

If you have a known sperm donor, egg donor or surrogate mother, the cost may be slightly more since there would need to be a termination of parental rights as part of the process.

If you have a multiple birth such as twins or triplets, the costs may also be higher since some counties require that each child be filed as a separate adoption case.

Also, if you live in a county that requires a home study, that will add significantly to the cost - between $850 to $1,500.

The attorney fees for a second-parent adoption may be anywhere from $1,600 to $2,500 or more, based upon the circumstances of your case.

There are other costs involved such as court filing fees, amended birth certificate fees, criminal record checks, Childline child abuse history clearances, and FBI record checks.

These costs also vary significantly from county to county and can range from $100 to more than $600.

The attorney handing your case should be able to advise you of the costs based upon the county where you live and the individual circumstances of your case.

When you consider the financial protections for your child and the tax deductibility of the adoption costs themselves, it is well worth the cost.

If you complete a second-parent adoption, all eligible costs of that adoption may be deducted from your tax liability through the adoption tax credit.

Expenses that qualify for the adoption credit are all reasonable adoption fees, court costs, attorney fees, home study fees, traveling expenses, and other expenses directly related to the legal adoption of a child.  Consult your tax adviser or see IRS Publication 968 for more information about the adoption tax credit.

When should a couple start the adoption process?

We recommend starting the second-parent adoption process in the sixth month of pregnancy for couples who used assisted reproduction to conceive the child.

In the case of a single parent adoption for one of the partners, immediately upon the finalization of the first adoption process.

There are many steps you can take even prior to the birth of a child to set your adoption process in motion, such as completing your FBI clearances, criminal record checks and Childline child abuse history clearances.

Is it ever too late to go forward with a same-sex second parent adoption?

No. Pennsylvania permits adult adoption. We have finalized second-parent adoption for adult children who were raised by same-sex parents before second-parent adoption was legal in Pennsylvania.

One important reason to finalize a second-parent adoption for an adult child is inheritance rights and the tax rate for inheritance taxes.

The rates for Pennsylvania inheritance tax are 4.5% to a direct descendent or lineal heir and 15% to all other heirs. Direct decedents include adopted children and their decedents.

For example, if a non-biological mother named her partner’s biological child an heir in her Will to receive a $100,000 inheritance, the child would pay $4,500 in inheritance taxes if adopted by the non-biological mother and $15,000 if not adopted.

Thanks so much, Tiffany, for answering these questions. How can people contact you for more information?

Glad to do it! I can be reached at:

Tiffany L. Palmer, Esq.
Jerner & Palmer, P.C.
5401 Wissahickon Ave.
Philadelphia, PA 19144
(215) 843-6000
www.jplaw.com

Please note: This post is provided for informational and educational purposes only for Pennsylvania law. Nothing contained in this post should be construed as legal advice. Because each person's situation is unique and because laws differ significantly from state to state, you should consult a lawyer in your area to obtain legal advice appropriate to your situation.