Special Rules Applicable to Dependent Care Reimbursement Account. If the Participant's spouse is a Qualifying Individual or is a Full-Time Student, the spouse will be deemed to have Earned Income for purposes of Section 5.02(d) for each month during the Plan Year in which the spouse is a Full-Time Student or a Qualifying Individual, equal to either: (a) $250, if there is only one Qualifying Individual with respect to the Participant; or (b) $500, if there is more than one Qualifying Individual with respect to the Participant.
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Samples: Flexible Benefits Plan, Flexible Benefits Plan, Flexible Benefits Plan