Adoption Tax Credit for Relative Adoption Finalized in 2012?

I have a few questions about the Adoption Tax Credit, as I've seen some conflicting information from various sources.1) If my wife and I adopt my wife's sister's child, do we qualify for the tax credit?2) Baby is due in October, which as I understand things, means we won't be able to "finalize the adoption until 2012. What are the details of the Adoption Tax Credit for the 2012 TAX YEAR, which we will file by 15 April 2013?3) Although the adoption will be finalized in 2012, the majority of our expenses will occur in 2011 (i.e., in legal fees leading up to and around the birth of the child). Is there any way to claim any of these expenses on our 2011 TAX YEAR return (which we will file by 15 April 2012)? Or will we really have to wait a whole additional year to receive the refund related to these expenses??4) I've heard that in tax year 2012, the Adoption Tax Credit is no longer "refundable". However, if our tax liability is, for example, $10,000, and we have $5000 in qualified expenses (just picking simple numbers here), then whether or not the credit is "refundable" has no effect on our refund amount, right? Or, put another way, our qualified expenses would need to exceed our tax liability in order for us to benefit from the "refund-ability" of the tax credit, right??Thanks for any help in clarifying these issues for me.