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<br />Account by the affected Participant that elected to contribute the highest amount <br />to such account for the Plan Year shall be reduced until the nondiscrimination <br />tests set forth in this Section are satisfied, or until the amount designated for the <br />account equals the amount designated for the account of the affected Participant <br />who has elected the second highest contribution to the Dependent Care Flexible <br />Spending Account for the Plan Year. This process shall continue until the <br />nondiscrimination tests set forth in this Section are satisfied. Contributions which <br />are not utilized to provide Benefits to any Participant by virtue of any <br />administrative act under this paragraph shall be forfeited. <br /> <br />7.11 COORDINATION WITH CAFETERIA PLAN <br /> <br />All Participants under the Cafeteria Plan are eligible to receive Benefits under <br />this Dependent Care Flexible Spending Account. The enrollment and termination of participation <br />under the Cafeteria Plan shall constitute enrollment and termination of participation under this <br />Dependent Care Flexible Spending Account. In addition, other matters concerning contributions, <br />elections and the like shall be governed by the general provisions of the Cafeteria Plan. <br /> <br />7.12 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT CLAIMS <br /> <br />The Administrator shall direct the payment of all such Dependent Care claims to <br />the Participant upon the presentation to the Administrator of documentation of such expenses in <br />a form satisfactory to the Administrator. However, in the Administrator's discretion, payments <br />may be made directly to the service provider. In its discretion in administering the Plan, the <br />Administrator may utilize forms and require documentation of costs as may be necessary to <br />verify the claims submitted. At a minimum, the form shall include a statement from an <br />independent third party as proof that the expense has been incurred and the amount of such <br />expense. In addition, the Administrator may require that each Participant who desires to receive <br />reimbursement under this Program for Employment-Related Dependent Care Expenses submit <br />a statement which may contain some or all of the following information: <br /> <br />(a) The Dependent or Dependents for whom the services were <br />performed; <br /> <br />(b) The nature of the services performed for the Participant, the cost <br />of which he wishes reimbursement; <br /> <br />(c) The relationship, if any, of the person performing the services to <br />the Participant; <br /> <br />(d) If the services are being performed by a child of the Participant, <br />the age of the child; <br /> <br />(e) A statement as to where the services were performed; <br /> <br />(f) If any of the services were performed outside the home, a <br />statement as to whether the Dependent for whom such services were performed <br />spends at least 8 hours a day in the Participant's household; <br /> <br />(g) <br />statement: <br /> <br />If the services were being performed in a day care center, a <br /> <br />(1) that the day care center complies with all applicable laws and <br />regulations of the state of residence, <br /> <br />19 <br /> <br />l .,~~' 'f!::n T <br />