The role of money in adoption has always been a sensitive topic. Mention the words in the same sentence and you're sure to get a wide range of reactions. Questions are raised about what money is for, where it goes, and in the case of international adoptions, money that goes to "undetermined" recipients in a foreign country. More disturbing, money may be given literally in exchange for a child.

A recent story in the press about a baby-selling ring operated by Bulgarians in Greece is very clearly "baby-selling." Pregnant women were brought into Greece from Bulgaria, and when they gave birth, the babies were sold. Flat out.... more

The IRS definition of a "dependent" has changed and applies to your 2005 tax returns. The new rules benefit adoptive and foster parents, according to tax expert William Perez, who says:

"The child needs to live with you for more than half the year, and must not have provided more than half of his or her own financial support. (That is, a child star's mom cannot claim her as a dependent, because she provides for more than half of her financial support, or at least I would think so.)

The change from parents providing over half the support (old rules) to the child not providing over half of the support (new rules) will make it easier for children in families receiving various... more