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<br />care of the QualifYing Individual, to the extent that such expenses are incurred to <br />enable the Participant to be gainfully employed, within the meaning of Section <br />21(b)(2) of the Code, for any period for which there are one (1) or more <br />QualifYing Individuals with respect to such Participant; provided, however, that <br />(1) if such amounts are paid for expenses incurred outside the Participant's <br />household, they shall constitute Employment Related Dependent Care Expenses <br />only if incurred for a Qualifying Individual who is a Dependent under the age of <br />thirteen (13) for whom the Participant is entitled to an exemption under Section <br />151 (c) of the Code or for a Qualifying Individual who regularly spends at least <br />eight (8) hours per day in the Participant's household; (2) if the expense is <br />incurred outside the Participant's home at a facility that provides care for more <br />than six (6) individuals who do not regularly reside at the facility, the facility must <br />comply with all applicable state and local laws and regulations, including <br />licensing requirements, if any; and (3) EmploYlhent Related Dependent care <br />Expenses of a Participant shall not include amounts paid or incurred for services <br />provided by (i) a child of such Participant who is under the age of nineteen (19) or <br />(ii) an individual who is a Dependent of that Participant or the Participant's <br />spouse. Notwithstanding other limitations imposed by the Plan, Employment <br />Related Dependent Care Expenses shall not include charges in connection with a <br />Qualifying Individual's food, clothing, entertainment, education or transportation <br />between Participant's home and the place where dependent care is provided, <br />unless such charges are incidental, minimal, and inseparable from the cost of <br />caring for a QualifYing Individual. <br />U) "Health Care Reimbursement Charge" means the cost to a Participant for <br />coverage under the health care reimbursement plan described in paragraph 5.2.2 <br />hereof. <br />(k) "Medical Care" includes the diagnosis, cure, mitigation, treatment, or <br />prevention of sickness, injury, or physical or medical defect. Expenses for <br />Medical Care shall consist of expenses for medical care as defined in Sections <br />213( d) (1 )(A) and (B) of the Code, and shall include, but not be limited to, <br /> <br />3 <br />