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.