- Any adoption that is not legally valid and recognized in the U.S.
- Any expenses that violate a state or federal law
- Compensation to the birth mother
- Voluntary donations or contributions to the adoption agency
- Costs paid using funds from any federal, state or local program for the adoption
- Guardianship or custody costs that are not associated with the legal adoption of the child
- Costs associated with adopting a stepchild
- Cost of living expenses and/or personal items such as: rent, utilities, food, clothing, over-the-counter supplements, toys, furniture, car seat, etc.
- Loss of income, including but not limited to, loss of income due to complications of pregnancy such as bed rest for the birth mother
- Any childcare expenses
- Expenses reimbursed under another employer program
- Expenses associated with adopting a child over the age of 18 unless physically or mentally unable to care for himself or herself
- Any expenses not expressly stated as included shall be deemed to be excluded