An Adoption Assistance Program Is a Separate Written Plan That

Multiple Choice

An adoption assistance program is a separate written plan that meets all of the following requirements except:

A) Employees does not have to provide reasonable substantiation.
B) Notice of the program is provided to eligible employees.
C) Program does not pay more than 5 percent of its benefits to shareholders or owners during the calendar year.
D) Specific rules apply to more than 5 percent owners and highly compensated employee.