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Medical Expense has been incurred and the amount of such expense. <br />Furthermore, the Participant shall provide a written statement that the Medical <br />Expense has not been reimbursed or is not reimbursable under any other health <br />plan coverage and, if reimbursed from the Health Care Reimbursement Fund, <br />such amount will not be claimed as a tax deduction. The Administrator shall <br />retain a file of all such applications. <br /> <br /> ARTICLE VII <br />DEPENDENT CARE ASSISTANCE PROGRAM <br /> <br />7.1 ESTABLISHMENT OF PROGRAM <br /> <br /> This Dependent Care Assistance Program is intended to qualify as a program <br />under Code Section 129 and shall be interpreted in a manner consistent with such Code <br />Section. Participants who elect to participate in this program may submit claims for the <br />reimbursement of Employment-Related Dependent Care Expenses. All amounts reimbursed <br />under this Dependent Care Assistance Program shall be paid from amounts allocated to the <br />Participant's Dependent Care Assistance Account. <br /> <br />7.2 DEFINITIONS <br /> <br /> For the purposes of this Article and the Cafeteria Plan the terms below shall have <br />the following meaning: <br /> <br /> (a) "Dependent Care Assistance Account" means the account <br />established for a Participant pursuant to this Article to which part of his Cafeteria <br />Plan Benefit Dollars may be allocated and from which Employment-Related <br />Dependent Care Expenses of the Participant may be reimbursed. <br /> <br /> (b) "Dependent Care Assistance Program" means the program of <br />benefits contained in this Article, which provides for the reimbursement of eligible <br />expenses for the care of the Qualifying Dependents of Participants. <br /> <br /> (c) "Earned Income" means earned income as defined under Code <br />Section 32(c)(2), but excluding such amounts paid or incurred by the Employer <br />for dependent care assistance to the Participant. <br /> <br /> (d) "Employment-Related Dependent Care Expenses" means the <br />amounts paid for expenses of a Participant for those services which if paid by the <br />Participant would be considered employment related expenses under Code <br />Section 21(b)(2). Generally, they shall include expenses for household services <br />or for the care of a Qualifying Dependent, to the extent that such expenses are <br />incurred to enable the Participant to be gainfully employed for any period for <br />which there are one or more Qualifying Dependents with respect to such <br />Participant. Employment-Related Dependent Care Expenses are treated as <br />having been incurred when the Participant's Qualifying Dependents are provided <br />with the dependent care that gives rise to the Employment-Related Dependent <br />Care Expenses, not when the Participant is formally billed or charged for, or pays <br />for the dependent care. The determination of whether an amount qualifies as an <br />Employment-Related Dependent Care Expense shall be made subject to the <br />following rules: <br /> <br />(1) If such amounts are paid for expenses incurred outside the <br />Participant's household, they shall constitute Employment-Related <br /> <br />14 <br /> <br /> <br />