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<br />-.5: ~ ð . '<4 <br /> <br />(1) a Dependent of a Participant who is under the age of 13, with <br />respect to whom the Participant is entitled to an exemption under Code <br />Section 151 (c); <br /> <br />(2) a Dependent or the Spouse of a Participant who is physically or <br />mentally incapable of caring for himself or herself; or <br /> <br />(3) a child that is deemed to be a Qualifying Dependent described in <br />paragraph (1) or (2) above, whichever is appropriate, pursuant to Code <br />Section 21 (e)(5). <br /> <br />(f) The definitions of Article I are hereby incorporated by reference to <br />the extent necessary to interpret and apply the provisions of this <br />Dependent Care Assistance Program. <br /> <br />7.3 <br /> <br />DEPENDENT CARE ASSISTANCE ACCOUNTS <br /> <br />The Administrator shall establish a Dependent Care Assistance Account for each <br />Participant who elects to apply Cafeteria Plan Benefit Dollars to Dependent Care Assistance <br />Program benefits. <br /> <br />7.4 <br /> <br />INCREASES IN DEPENDENT CARE ASSISTANCE ACCOUNTS <br /> <br />A Participant's Dependent Care Assistance Account shall be increased each pay <br />period by the portion of Cafeteria Plan Benefit Dollars that he has elected to apply toward his <br />Dependent Care Assistance Account pursuant to elections made under Article V hereof. <br /> <br />7.5 <br /> <br />DECREASES IN DEPENDENT CARE ASSISTANCE ACCOUNTS <br /> <br />A Participant's Dependent Care Assistance Account shall be reduced by the <br />amount of any Employment-Related Dependent Care Expense reimbursements paid or incurred <br />on behalf of a Participant pursuant to Section 7.12 hereof. <br /> <br />7.6 <br /> <br />ALLOWABLE DEPENDENT CARE ASSISTANCE REIMBURSEMENT <br /> <br />Subject to limitations contained in Section 7.9 of this Program, and to the extent <br />of the amount contained in the Participant's Dependent Care Assistance Account, a Participant <br />who incurs Employment-Related Dependent Care Expenses shall be entitled to receive from the <br />City full reimbursement for the entire amount of such expenses incurred during the Plan Year or <br />portion thereof during which he is a Participant. <br /> <br />7.7 <br /> <br />ANNUAL STATEMENT OF BENEFITS <br /> <br />On or before January 31st of each calendar year, the City shall furnish to each <br />Employee who was a Participant and received benefits under Section 7.6 during the prior <br />calendar year, a statement of all such benefits paid to or on behalf of such Participant during the <br />prior calendar year. <br /> <br />7.8 <br /> <br />FORFEITURES <br /> <br />The amount in a Participant's Dependent Care Assistance Account as of the end <br />of any Plan Year (and after the processing of all claims for such Plan Year pursuant to Section <br />7.12 hereof) shall be forfeited and credited to the benefit plan surplus. In such event, the <br />Participant shall have no further claim to such amount for any reason. <br /> <br />17 <br />