§2110.530. Exclusions  


Latest version.
  • 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.

     

(Source:  Amended at 31 Ill. Reg. 352, effective December 28, 2006)