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is physically or mentally incapable of self-care or your spouse who is physically or mentally incapable of self-care. In addition, if the expense is incurred outside your home at a facility that provides care for more than six (6) individuals that do not regularly live in the facility, the facility must comply with all applicable state and local laws and regulations, including any applicable licensing requirements. For example, if you must place your four-year old son in a child care center in order for you to work as a full-time employee of the Employer or to enable your spouse to seek employment while you remain employed by the Employer, this child care expense would be eligible for reimbursement. The cost of schooling for kindergarten or higher is not eligible for reimbursement under the Plan, but the cost of care provided before and after school is eligible. Subject to Plan limits, you will elect your level of dependent care expense coverage during a Plan Year. The maximum level of coverage is Five Thousand Dollars ($5,000) per Plan Year. A pro rata portion of your annual election will be used to fund your account from time to time. At any point in time during the Plan Year you can claim reimbursement benefits in an amount equal to the remaining balance in your account. Please note that married couples filing a joint tax return or single parents may be reimbursed a maximum of $5,000 for the taxable year (which is typically the calendar year for most taxpayers), regardless of the Plan Year. Married couples filing separate returns may be reimbursed up to $2,500 per taxable year. If your spouse is a full-time student or is physically or mentally incapable of caring for himself or herself during the year, your spouse will be considered to have earned income of $250 per month if you have one Dependent who qualifies for coverage or $500 per month if you have two or more Dependents who qualify for coverage. (Refer to the section titled "How Benefits Are Taxed" for more information.) Your account for each Plan Year only covers expenses incurred during your Period of Coverage for that Plan Year, including the remainder of the Plan Year following termination of employment with the Employer. In addition, the Plan will not reimburse you for amounts you pay for services performed by your Dependent or a Dependent of your spouse or by your child, if the child is under the age of nineteen (19). For example, a payment to your fifteen (15) year-old daughter for baby-sitting your son would not be eligible for reimbursement. 6. Participatin� in a Health Savin�s Account (HSA) throu�h the Cafeteria Plan. To be able to contribute to an HSA through the Plan, you must participate in the Company-offered HSA program and you must be insured by a High Deductible Health Plan, as defined by the HSA law, by the end of the Plan Year. The minimum deductible amounts required for health plans to qualify as a High Deductible Health Plan (HDHP) under the HSA law is indexed for inflation and may change from year to year. The 2009 minimum annual deductible for self-only HDHP coverage is $1,150 and for family HDHP coverage is $2,300. io