Winter 2001 Issue

A STORY OF BROTHERS: DIMITRI AND DAVE
by Laura Ellman, LSW

Don and Vicki Rosenberger adopted their son Dimitri from Moscow, Russia in March of 1996 at 22 months of age. Recently, Dimitri’s 13 year old brother, Dave, had a school assignment to write an essay describing his role as somebody’s hero. Dave chose to write the following piece about his involvement in his brother’s adoption. His essay was published in several local newspapers and earned Dave a Pennsylvania District Writing Award. Congratulations Dave and family, and thanks for sharing this special recollection.

“The first time I ever got to see my little brother was in September of 1995. It was in a picture from Russia! My little brother was about one year old. In the picture, he was in pajamas that were pink and he had a far off look in his eyes. He had the saddest look on his face I have ever seen in the world. Our family was looking for a child to adopt from Russia. We picked Dimitri Pierishrin, that was his biological name. The reason we picked Dimitri is because he looked just like my Mom’s family. After we picked him out, we got a videotape of him. My Mom was so excited. She showed it to everyone she knew. Finally, Russia signed the papers, but my Mom and Dad had to go over just to see Dimitri and sign some of the papers. They left in the middle of January, 1996. My parents signed the papers and saw Dimitri, and then they came home. My parents were very sad to come home without Dimitri. On about March 4, we got a phone call telling us that we could go back to Russia to sign more papers and take Dimitri home. This time, my parents were going to take me! We arrived in Moscow on St. Patrick’s Day. The drivers in Russia drive very fast and make their own lanes to drive on. The next day, we moved into our guide’s apartment. She could talk very good English. That same day, we signed two adoption papers. After that we got Dimitri at Orphanage 13. The orphanage was a huge old building but the women who worked there were very nice. When they brought Dimitri into the room, I was the first one to hold him. He had a very sad look on his face but did not seem afraid of me.

When we got him back to our guide’s apartment, we fed him. Could he ever eat! He liked everything we fed him. I tried to play with him but he just sat there and looked at us with a forlorn look on his face. The next day, we got him to play with some toys. I was the first one to get him to laugh. Dimitri seemed to really become attached to me. My Mom said it was because I was little too and Dimitri could identify with me. Everything we did with Dimitri was new for him: riding in a car, eating in McDonald’s, shopping, seeing a dog, walking in Gorky Park and Red Square. It was such a neat experience to be there when Dimitri did all those new things. Since Dimitri was too little to remember, I will be able to share our first days together with him when he gets older.

I think the reason I am Dimitri’s hero is because I was there when we got him from Russia, I was the one who held him first, and I was the first one to make him laugh. I am a very good and caring brother to him. Dimitri always asks my Mom if he is going to grow as big as I am. We always celebrate the day we got Dimitri with a party.”

 

From the Director's Desk: Sonya Girel

As many of our readers may know, in March of 2000, the Russian government decided that all foreign adoption agencies must become accredited in order to continue to work within Russia. At Adopt-A-Child, we were aware of this pending legislation and had prepared the required documents for submission as soon as the Russian government would allow. At this time, Adopt-A-Child’s accreditation application and supporting documents have been accepted by the Russian officials. We believe that we will become accredited within the very near future as the Russian Ministries have pledged to complete the process in a timely manner.

During the accreditation process, Adopt-A-Child has continued to unite children and parents, with 20 children coming home since March, 2000. Adoption procedures will differ slightly until Adopt-A-Child becomes accredited, but clearly we are not experiencing an adoption moratorium.

On June 24, 2000, we hosted our annual reunion party with over 200 guests in attendance. As always, I am so happy to see how the children are thriving and to have the opportunity to visit with their parents. For those unable to attend, you were missed, and we look forward to seeing you at upcoming events.

 

ADOPTION TAX CREDIT

Ed Gorski is a Certified Public Accountant and a partner in the firm Lally, Lally and Co. in Pittsburgh, Pa. He and his wife Nancy are also the parents of their daughter Gwen, and their son Alex, who was adopted from Russia in 1996. In the following excerpted article, Ed graciously shared his expertise regarding the
Adoption Assistance Credit, a federal tax credit available to
many adoptive families.

“Adoptive parents may be eligible to receive a non-refundable Federal Tax credit equal to the amount of qualified adoption expenses paid or incurred by the adoptive parents. The credit reduces the adoptive parents’ Federal income tax liability and is claimed when filing their federal income tax return.

Qualifying expenses
Qualifying adoption expenses are reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses while away from home, and other expenses directly related to, in which principal purpose is for, the legal adoption of an eligible child.

Eligible Child
For years ending on or before December 31, 2001, an eligible child is an individual that is under age 18 or is physically or mentally incapable of caring for himself.

Credit Amount
The amount of the adoption credit is limited to $5,000 for each effort to adopt and eligible child. This amount represents a maximum amount of the credit available per child. Any unused adoption credit can be carried forward to offset a subsequent year tax liability for up to five years.

Income Limitations
The tax credit is phased out ratably for taxpayers with adjusted gross income starting at $75,000 through $115,000. The credit is completely phased out for taxpayers with adjusted gross income above $115,000. Since the credit is non-refundable, the available credit cannot exceed the taxable liability in any year.

When and How to Take Credit
If the eligible child is a US citizen or resident, the adoption credit can be claimed in the year following the year the qualifying expenses were paid. During the year that the adoption is finalized, the credit is available for the year that the adoption is finalized.
In order to claim the credit, the adoptive parents must file a federal Form 8839 along with their federal income tax return for the year in which the credit is claimed.

The above information has been provided as an overview of the availability of a federal tax credits for parents adopting a child. It is not intended to be a substitute for legal or tax advise. Adoptive parents should consult a legal or tax advisor as to how this information may pertain to their particular situation.”

Editor’s Note:
There is currently a bill in the Ways and Means Committee in the U.S. House of Representatives, the Hope For Children Act. (H.R. 531/S.341) This Act would increase the earnings limit for the adoption tax credit and index the credit for inflation. Most importantly, if passed, this Act would make the adoption tax credit a permanent law. At this writing, the adoption tax credit is scheduled to expire on December 31, 2001. Please take a few minutes to write to your Representatives and Senators and ask them to co-sponsor H.R.531/S. 341. Encourage family and friends to do the same.