Ill. Admin. Code tit. 80 § 2110.530

Current through Register Vol. 48, No. 52, December 27, 2024

Section 2110.530 - Exclusions

A Participant shall not be reimbursed for any expense that would otherwise be a Dependent Care Expense if:

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.

Ill. Admin. Code tit. 80, § 2110.530

Amended at 31 Ill. Reg. 352, effective December 28, 2006