Employer X maintains an adoption assistance plan for its employees. As required by Section 137 of the Code and its tax credit counterpart, no reimbursement can be made with respect to expenses of adopting a child of the participant's spouse. Employer X allows domestic partner (both same sex and opposite sex) coverage under its medical and dental plans. Employee A wants to adopt the child of her/his domestic partner. The adoption assistance plan does not specifically address this as being other than a qualified adoption expense. Since the Defense of Marriage Act prohibits marriages other than between a man and a woman, would it be reasonable to interpret the adoption as not being covered by the exclusion for adoptions of the child of the participant's spouse? It seems to be a no-brainer to me. Any thoughts?

I agree. These expenses would be qualified adoption expenses.