Page 180 - Washington Nationals 2023 Benefits Guide -10.26.22_Neat

The federal government publishes a booklet (Publication 502) listing the expenses that may be
eligible for reimbursement through the Health Care Reimbursement Account. You can request a
copy from your local Internal Revenue Service Office listed under the U.S. Government Offices
in your telephone book or find it on the Internet at www.irs.gov/forms_pubs/indes.html. If you are
a military reservist called to active duty for a period in excess of 179 days or for an indefinite
period, you may request a distribution from your Health Care Reimbursement Account. You must
make the distribution during the period beginning on the date of your call-up and ending on the
last date that reimbursements could otherwise be made for that Plan Year. The amount you
contributed to the Health Care Reimbursement Account minus Health Care Reimbursement
Account reimbursements received as of the date of the Qualified Reservist Distribution request
can be withdrawn.

Dependent Care Assistance Account

The Flex Plan will establish a Dependent Care Assistance Account in your name if you elect to
contribute to such an account. The Dependent Care Assistance Account will be credited with your
contributions and will be reduced by any payments made on your behalf. You will be entitled to
receive reimbursement from this account for dependent care assistance. “Dependent care
assistance” is defined as expenses you incur for the care of a qualifying individual. A “qualifying
individual” for this purpose includes:

• your child, grandchild, brother or sister who is under age 13 (or under age 14 if such child
attained the age of 13 (i) during the 2020 Plan Year or (ii) during the 2021 Plan Year and
if there is any unused balance in your Dependent Care Assistance Account at the end of
the 2020 Plan Year), who resides in your household for more than one-half of the year and
who does not provide more than one-half of his or her own support for the year (if you are
divorced or separated, certain qualifications and special custody/support rules may apply);
• a disabled spouse who resides in your household for more than one-half of the year; and
• a disabled relative or household member who is principally dependent on you for support
and who resides in your household for more than one-half of the year.

Note: A disabled Dependent must spend at least eight hours a day in your home. A disabled
Dependent who is confined to an institution for care would not qualify.

Expenses only qualify for reimbursement if they allow you to be gainfully employed. If you are
married, your spouse must also be employed (or seeking employment), enrolled as a full-time
student, or disabled for your expenses to qualify. Expenses incurred while you are not working
(e.g., sick day, vacation, etc.) do not qualify for reimbursement. However, expenses incurred
during certain “short” or “temporary” absences for illness or vacation may be eligible for
reimbursement if you are required to pay for dependent care on a weekly or longer basis. Also, if
you work part-time, you do not have to allocate expenses between time worked and time not
worked if you are required to pay for care on a weekly or longer basis.

Not all expenses qualify as dependent care assistance. Only expenses that are excludable from
income under federal tax may qualify as dependent care assistance. See Table 2, below, for some
examples of expenses that qualify.

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