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<br />7.2(d)(2) pursuant to Section 7.2(d)(3)) who regularly spends at least 8 <br />hours per day in the Participant's household; <br /> <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 />(d) "Qualifying Dependent" means, for Dependent Care Flexible <br />Spending Account 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 />(e) 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 />Flexible Spending Account. <br /> <br />7.3 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS <br /> <br />The Administrator shall establish a Dependent Care Flexible Spending Account <br />for each Participant who elects to apply Cafeteria Plan Benefit Dollars to Dependent Care <br />Flexible Spending Account benefits. <br /> <br />7.4 INCREASES IN DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS <br /> <br />A Participant's Dependent Care Flexible Spending Account shall be increased <br />each pay period by the portion of Cafeteria Plan Benefit Dollars that he has elected to apply <br />toward his Dependent Care Flexible Spending Account pursuant to elections made under Article <br />V hereof. <br /> <br />7.5 DECREASES IN DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS <br /> <br />A Participant's Dependent Care Flexible Spending Account shall be reduced by <br />the amount of any Employment-Related Dependent Care Expense reimbursements paid or <br />incurred on behalf of a Participant pursuant to Section 7.12 hereof. <br /> <br />17 <br /> <br />"!>l" ..... .,..... <br />