Page History
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VI. PAYMENT OF DEPENDENT CARE ASSISTANCE.................................. 4
6.1. Claims for Reimbursement............................................................................... 4
6.2. Reimbursement or Payment of Expenses......................................................... 4
6.3. Report to Participants On or Before January 31 of Each Year........................ 5
VII. TERMINATION OF PARTICIPATION....................................................... 5
VIII. ADMINISTRATION.................................................................................... 5
8.1. Plan Administrator............................................................................................ 5
8.2. Examination of Records................................................................................... 6
8.3. Reliance on Tables, etc..................................................................................... 6
8.4. Indemnification of Administrator.................................................................... 6
IX. AMENDMENT OR TERMINATION OF PLAN.......................................... 6
9.1. Amendment of Plan.......................................................................................... 6
9.2. Termination of Plan.......................................................................................... 6
X. MISCELLANEOUS.......................................................................................... 7
10.1. Communication to Employees........................................................................ 7
10.2. Limitation of Rights....................................................................................... 7
10.3. Benefits Solely from General Assets.............................................................. 7
10.4. Non-assignability of Rights............................................................................ 7
10.5. No Guarantee of Tax Consequences.............................................................. 7
10.6. Indemnification of Company by Participants................................................. 7
10.7 Governing Law................................................................................................ 8
Reliant Mission
DEPENDENT CARE ASSISTANCE PLAN
ARTICLE I – Introduction
This Plan is intended to qualify as a dependent care assistance program under Section 129 of the Internal Revenue Code of 1986, as amended, and is to be interpreted in a manner consistent with the requirements of Section 129. The purpose of the Plan is to enable Participants to elect to receive payments or reimbursements of their dependent care expenses that are excludable from the Participants' gross income under Section 129 of the Code.
ARTICLE II – Definitions
Wherever used herein, the following terms have the following meanings unless a different meaning is clearly required by the context:
2.1. “Administrator”' means the Company or such other person or committee as may be appointed from time to time by the Company to serve at its pleasure.
2.2. “Cafeteria Plan” means the Great Commission Ministries Cafeteria the Reliant Mission Cafeteria Plan, effective January 1, 2013, as amended from time to time.
2.3. “Code” means the Internal Revenue Code of 1986, as amended from time to time. Reference to any section or subsection of the Code includes reference to any comparable or succeeding provisions of any legislation which amends, supplements or replaces such section or subsection.
2.4. “Company” means Great Commission Ministries Reliant Mission a nonprofit corporation.
2.5. “Dependent” means any individual who is (a) a dependent of the Participant who is under the age of 13 and with respect to whom the Participant is entitled to an exemption under section 151(e) of the Code, or (b) a dependent or spouse of the Participant who is physically or mentally incapable of caring for himself.
2.6. “Dependent Care Assistance Account” means the account described in Article V hereof.
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