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<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 />Employer full reimbursement for the entire amount of such expenses incurred during the Plan <br />Year or 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 Employer shall furnish to <br />each 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. The benefit plan surplus <br />includes any unclaimed fund amounts, including any previous reimbursement checks or other <br />similar methods of payment that have been issued but remain unendorsed, that remain unpaid. <br />In such event, the Participant shall have no further claim to such amount for any reason. <br /> <br />7.9 <br /> <br />LIMITATION ON PAYMENTS <br /> <br />Notwithstanding any provision contained in this Article to the contrary, amounts <br />paid from a Participant's Dependent Care Assistance Account in or on account of any taxable <br />year of the Participant shall not exceed the lesser of the Earned Income limitation described in <br />Code Section 129(b) or $5,000 ($2,500 if a separate tax return is filed by a Participant who is <br />married as determined under the rules of paragraphs (3) and (4) of Code Section 21 (e)). <br /> <br />7.10 <br /> <br />NONDISCRIMINATION REQUIREMENTS <br /> <br />(a) It is the intent of this Dependent Care Assistance Program that <br />contributions or benefits not discriminate in favor of the group of employees in <br />whose favor discrimination may not occur under Code Section 129(d). <br /> <br />(b) It is the intent of this Dependent Care Assistance Program that not <br />more than 25 percent of the amounts paid by the Employer for dependent care <br />assistance during the Plan Year will be provided for the class of individuals who <br />are shareholders or owners (or their Spouses or Dependents), each of whom (on <br />any day of the Plan Year) owns more than 5 percent of the stock or of the capital <br />or profits interest in the Employer. <br /> <br />(c) If the Administrator deems it necessary to avoid discrimination or <br />possible taxation to a group of employees in whose favor discrimination may not <br />occur in violation of Code Section 129 it may, but shall not be required to, reject <br />any elections or reduce contributions or non-taxable benefits in order to assure <br />compliance with this Section. Any act taken by the Administrator under this <br />Section shall be carried out in a uniform and nondiscriminatory manner. If the <br />Administrator decides to reject any elections or reduce contributions or Benefits, <br />it shall be done in the following manner. First, the Benefits designated for the <br />Dependent Care Assistance Account by the affected Participant that elected to <br />contribute the highest amount to such account for the Plan Year shall be reduced <br /> <br />18 <br />