80 Ill. Adm. Code 2110.530
Exclusions
Section 2110
Section 2110.530 Exclusions
A Participant shall not be
reimbursed for any expense that would otherwise be a Dependent Care Expense
if:
a) the expense was incurred at a time when the Participant was
not a Participant in the Plan; or
b) a claim for Reimbursement of the expense has not been filed in
accordance with the provisions of Section 2110.510; or
c) the expense was claimed as a credit or deduction on the
Participant's federal or State income tax forms; or
d) the Participant does not report the Dependent Care Service
Provider's name and address to the IRS or to the Plan Administrator as provided
by applicable Code requirements.