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<br />(2) If the expense is incurred outside the Participant's home at a <br />facility that provides care for a fee, payment, or grant for more than 6 <br />individuals who do not regularly reside at the facility, the facility must <br />comply with all applicable state and local laws and regulations, including <br />licensing requirements, if any; and <br /> <br />(3) Employment-Related Dependent Care Expenses of a Participant <br />shall not include amounts paid or incurred to a child of such Participant <br />who is under the age of 19 or to an individual who is a dependent of such <br />Participant or such Participant's Spouse. <br /> <br />(e) "Qualifying Dependent" means, for Dependent Care Assistance <br />Program purposes, <br /> <br />(1) a Participant's Dependent (as defined in Code Section 152(a)(1)) <br />who has not attained age 13; <br /> <br />(2) a Dependent or the Spouse of a Participant who is physically or <br />mentally incapable of caring for himself or herself and has the same <br />principal place of abode as the Participant for more than one-half of such <br />taxable year; 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 Dependent Care <br />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 />17 <br />