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<br />(h) If the Participant is married, a statement containing the following: <br />(1) the Spouse's salary or wages if he or she is employed, or <br />(2) if the Participant's Spouse is not employed, that <br /> <br />(i) he or she is incapacitated, or <br /> <br />(ii) he or she is a full-time student attending an educational <br />institution and the months during the year which he or she <br />attended such institution. <br /> <br />(i) Claims for reimbursement. If a Participant fails to submit a claim <br />within 90 days after the end of the Plan Year, those claims shall not be <br />considered for reimbursement by the Administrator. <br /> <br />7.13 DEBIT AND CREDIT CARDS <br /> <br />Participants may, subject to a procedure established by the Administrator and <br />applied in a uniform nondiscriminatory manner, use debit and/or credit (stored value) cards <br />("cards") provided by the Administrator and the Plan for payment of Employment-Related <br />Dependent Care Expenses, subject to the following terms: <br /> <br />(a) Card only for dependent care expenses. Each Participant <br />issued a card shall certify that such card shall only be used for Employment- <br />Related Dependent Care Expenses. The Participant shall also certify that any <br />Employment-Related Dependent Care Expense paid with the card has not <br />already been reimbursed by any other plan covering dependent care benefits <br />and that the Participant will not seek reimbursement from any other plan covering <br />dependent care benefits. <br /> <br />(b) Card issuance. Such card shall be issued upon the Participant's <br />Effective Date of Participation and reissued for each Plan Year the Participant <br />remains a Participant in the Dependent Care Flexible Spending Account. Such <br />card shall be automatically cancelled upon the Participant's death or termination <br />of employment, or if such Participant has a change in status that results in the <br />Participant's withdrawal from the Dependent Care Flexible Spending Account. <br /> <br />(c) Only available for use with certain service providers. The <br />cards shall only be accepted by such service providers as have been approved <br />by the Administrator. The cards shall only be used for Employment-Related <br />Dependent Care Expenses from these providers. <br /> <br />(d) Substantiation. Such purchases by the cards shall be subject to <br />substantiation by the Administrator, usually by submission of a receipt from a <br />service provider describing the service, the date and the amount. The <br />Administrator shall also follow the requirements set forth in Revenue Ruling <br />2003-43 and Notice 2006-69. All charges shall be conditional pending <br />confirmation and substantiation. <br /> <br />20 <br />