Page History
Great Commission Ministries
Dependent Care Assistance Plan
Effective January 1, 2013
TABLE OF CONTENTS
I. INTRODUCTION............................................................................................... 1
II. DEFINITIONS ................................................................................................. 1
2.1. “Administrator”................................................................................................ 1
2.2. “Cafeteria Plan”................................................................................................ 1
2.3. “Code”.............................................................................................................. 1
2.4. “Company”....................................................................................................... 1
2.5. “Dependent”..................................................................................................... 1
2.6. “Dependent Care Assistance Account”............................................................ 1
2.7. “Dependent Care Expenses”............................................................................ 2
2.8. “Dependent Care Service Provider”................................................................. 2
2.9. “Effective Date”............................................................................................... 2
2.10. “Employee”..................................................................................................... 2
2.11. “Participant”................................................................................................... 2
2.12. “Plan”.............................................................................................................. 2
2.13. “Plan Year”..................................................................................................... 2
III. PARTICIPATION............................................................................................ 2
3.1. Date of Participation......................................................................................... 2
3.2. Cessation of Participation................................................................................. 2
3.3. Reinstatement of Former Participant................................................................ 3
IV. ELECTION TO RECEIVE DEPENDENT CARE ASSISTANCE............... 3
4.1. Election Procedure............................................................................................ 3
4.2. Maximum Dependent Care Assistance............................................................. 3
V. DEPENDENT CARE ASSISTANCE ACCOUNTS....................................... 3
5.1. Establishment of Accounts............................................................................... 3
5.2. Crediting of Accounts...................................................................................... 3
5.3. Debiting of Accounts....................................................................................... 3
5.4. Forfeiture of Accounts..................................................................................... 4
...