Abandonment - when a parent refuses to physically, emotionally,
or ﬁnancially support his or her child. (A signed relinquishment
or surrender of parental rights legally constitutes
abandonment.) Adoption Assistance Program - federal (Title IV-E)
or state payments and other beneﬁts designed to oﬀset the short-
and long-term costs of adopting eligible children until they
reach the age of 18. Adoption beneﬁts - beneﬁts - such as
ﬁnancial assistance or monetary reimbursement for the expenses
of adopting a child - available to workers through some
employer-sponsored programs. Adoption exchange - a state,
regional, or national organization with information about
children who are waiting for adoption within the state, region,
or nation. Adoption petition - the legal document through which
prospective parents request the court’s permission to adopt a
speciﬁc child. Adoption tax credit - eﬀective tax years 2002
through 2010, a tax beneﬁt that allows parents who adopt to
subtract up to $10,000 from taxes owed. Agency a