1. (1) The adoption benefit is a non-qualified plan under Section 125 of the Internal Revenue Code, subject to withholding taxes.

2. (2) To apply for this benefit, the applicant shall use the “Adoption Benefits For State Employees And Other Eligible Applicants,” form CF-FSP 5327, (October 2025), incorporated by reference and available at HYPERLINK "http://flrules.org/Gateway/reference.asp?No=Ref-18915"http://flrules.org/Gateway/reference.asp?No=Ref-18915.

   1. (a) The applicant shall complete Part I of the application.
   2. (b) The applicant shall then deliver the application to his or her agency head to complete Part II of the application. Upon completion, the agency head shall return the original application to the applicant.
   3. (c) The applicant shall then deliver the application to the community-based care agency that facilitated or subcontracted the facilitation of the adoption to complete Part III of the application.
   4. (d) The applicant shall submit the completed application to the Department’s email address provided on the application.
   5. (e) For multiple adoptions, the applicant shall submit a separate application for each child.

3. (3) The Department shall review all timely applications and determine who is eligible to receive the benefit.

   1. (a) Applications will be processed in the order they were received.
   2. (b) If applications are received on the same date, those with the earlier final order of adoption shall have priority.
   3. (c) Eligible applicants who are denied a benefit due to lack of funds do not have to submit a new application. These eligible applicants will automatically be considered for payment of the benefit from later appropriations.
   4. (d) Disbursement of award benefits is contingent upon the availability of appropriated funds.

Rulemaking Authority 409.1664(6) FS. Law Implemented 409.1664 FS. History‒New 11-22-15, Amended 1-2-18, 12-7-20, 11-22-22, 6-10-25, 1-8-26.