you may be right about my limited understanding of the term. i am not in the legal profession. here is my scenario, in short: my husband and i got married last year and subsequently filed for him to legally adopt my daughter, whose biologal father passed away several years ago. our attorney assured us that his fees would be tax deductible under the adoption tax credit. based on this information, we borrowed several thousand dollars from a home equity line of credit to pay for the legal fees. we are now filing our 2010 taxes and have learned that step-parent adoptions do not qualify for the adoption tax credit. i am frustrated and feel mislead, because if we had been given accurate information upfront, we would have taken an alternate route. had we been given information about the tax credit from someone that we know, i would have done further research to ensure the information was accurate, but we trusted our lawyer to give us credible information.