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For example, assume Jones allocates $2,400 during the current Plan Year to his current Plan Year dependent care reimbursement account. During the Period of Coverage, however, Jones and his spouse and Dependents incur only $2,200 of expenses eligible for reimbursement under the Plan. Jones will forfeit to the Employer the $200 remaining in his account after he has been reimbursed for all of his eligible expenses. 2. The Plan Year and the Period of Covera�e. You may use your reimbursement accounts for any Plan Year only to pay for reimbursement benefits for that Plan Year. Your medical reimbursement coverage and dependent care reimbursement account for a particular Plan Year can only be used to provide reimbursement for eligible expenses incurred during your Period of Coverage for that Plan Year. For example, if you become a participant on October 1, of the current Plan Year, and have elected to receive medical reimbursement coverage for your first Plan Year ending December 31, of the current Plan Year, and you are employed for the full year, you can receive reimbursement only for eligible expenses incurred from October 1 through December 31, which is your Period of Coverage for that Plan Year. Expenses incurred in September of the current Plan Year, or January of the next Plan Year, are not eligible for reimbursement under your coverage for that Plan Year. In the case of inedical reimbursement coverage, your Period of Coverage will end as of the last day for which you made a payment. For example, if Johnson's employment terminates on September 21 and he has paid for medical reimbursement coverage through September and elects not to pay for continuation coverage with after-tax dollars (see CONTINUATION COVERAGE), his Period of Coverage would end as of the end of September. As a result, he would not be entitled to reimbursement for expenses incurred in October through December of that year. This would be true even if Johnson had elected $1,200 of coverage during the Plan Year and, through September, had paid $900 for the benefit. If Johnson elected to pay for continuation coverage on an after-tax basis, he would extend his Period of Coverage. (These results can differ somewhat if you take a "Family or Medical Leave, your medical reimbursement coverage terminates, and you later reinstate the coverage. See LEAVES OF ABSENCES AND FAMILY OR MEDICAL LEAVES.) 3. When is an Expense "Incurred"? A medical expense or dependent care expense is incurred when the medical or dependent care-giving rise to the expense is provided. The date of billing or payment is irrelevant. For example, if Jones visits his dentist on December 15, of the current Plan Year, is billed for the dental services on January 5, of the next Plan Year, and pays the bill on January 14, Jones will have incurred the expense on December 15. Consequently, the expense would be eligible for reimbursement under Jones' medical reimbursement coverage for the current Plan Year, but not under his coverage for the next Plan Year. 12