- Any surrogacy arrangement that is not legally valid and recognized in the U.S.
- Any expenses that violate a state, federal or local law
- Compensation to gestational carrier or birth mother
- Compensation to egg or sperm donor
- Voluntary donations or contributions to the surrogacy agency
- Costs paid using funds from any federal, state or local program for surrogacy
- Expenses incurred prior to January 1, 2024, or your most recent hire date, whichever is later
- Guardianship or custody costs that are not associated with the surrogacy of the child
- Cost of living expenses and/or personal items such as: rent, utilities, food, clothing, over-the-counter supplements, toys, furniture, etc.
- Loss of income, including but not limited to loss of income due to complications of pregnancy such as bed rest for birth mother/surrogacy
- Any childcare expenses
- Any costs associated with transferring and/or terminating a surrogacy arrangement
- Expenses reimbursed under another employer program
- Any expenses not expressly stated as included shall be deemed to be excluded