- a) the expense was incurred at a time when the Participant was not a Participant in the Plan; or
- b) a claim for Reimbursement of the expense has not been filed in accordance with the provisions of Section 2110.510; or
- c) the expense was claimed as a credit or deduction on the Participant's federal or State income tax forms; or
- d) the Participant does not report the Dependent Care Service Provider's name and address to the IRS or to the Plan Administrator as provided by applicable Code requirements.
A Participant shall not be reimbursed for any expense that would otherwise be a Dependent Care Expense if:
(Source: Amended at 31 Ill. Reg. 352, effective December 28, 2006)