A recent IRS Letter Ruling (202518023, May 2025) clarifies medical expense deductions under Sec. 213, approving unreimbursed IVF costs while denying those for surrogacy. As reported in The Tax Adviser (November 2025), this guidance helps Intended Parents navigate tax implications amid rising fertility costs. Under Sec. 213, taxpayers can deduct...
Category: Surrogacy Blog
What Is Social Surrogacy? A New Path to Family with Conceptual Options
“Social surrogacy” is the fastest-growing reason Intended Parents are choosing Surrogacy in 2025. Unlike medical surrogacy (due to infertility or health risks), social surrogacy is chosen by those who can carry a pregnancy but decide—for lifestyle, career, mental health, or personal reasons—not to. Think high-profile executives, same-sex male couples, or...
A Surrogate’s Thanksgiving: Gratitude That Grows a Family
This Thanksgiving, while most of us gather around turkey and pumpkin pie, Surrogates at Conceptual Options are cradling something even more precious: someone else’s miracle. You’re not just growing a baby—you’re growing love, hope, and an entire family’s future. Every kick you feel is a reminder of the extraordinary gift...
Navigating Holiday Stress During Pregnancy: A Surrogate’s Guide with Conceptual Options
The holidays sparkle with magic, but for pregnant surrogates, they can also bring exhaustion, swollen ankles, and a side of emotional overload. At Conceptual Options, we’ve supported thousands of surrogates since 1999, and every December we hear the same loving confession: “I want to do all the things, but my...