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for each month of being disabled or being a student of $200. If, in addition to the spouse, <br />there are also one or more dependents or qualifying individuals, the assumed income is <br />$400 per month. <br /> <br /> (b) Employees may receive dependent care assistance in the form of household and care <br />services, enabling the employee to be gainfully employed, for a dependent or spouse of the <br />employee who is under the age of 13, or physically or mentally incapable of caring for him or <br />herself. <br /> <br />(c) Payments for Dependent Care Assistance may not be made to: <br /> <br /> (i) Any individual with respect to whom a deduction is allowable under Section <br />151 C of the Internal Revenue Code (relating to personal exemptions for dependents) to the <br />employee or the employee's spouse. <br /> <br /> (ii) <br />taxable/plan year. <br /> <br />A child of the employee who is under the age of 19 at the close of the <br /> <br /> Section 13.6. Forfeiture of Accounts. The amount credited to a participant's <br /> <br />Dependent Care Assistance Account for any Plan Year shall be used only to reimburse the <br />participant for dependent care expenses incurred during such Plan Year, and only if the participant <br />applies for reimbursement on or before the 60th day following the close of the Plan Year. If any <br />balance remains in the participant's Dependent Care Assistance Account for any Plan year after all <br />reimbursements hereunder, such balance shall not be carried over to reimburse the participant for <br />such dependent care expenses incurred during a subsequent Plan Year, and shall not be available to <br />the participant in any other form or manner, but shall remain the property of the City, and the <br />participant shall forfeit all rights with respect to such balance. <br /> In the event that a participant ceases to be an employee, the amount remaining in such <br />participant's Dependent Care Assistance Account, after such participant has been reimbursed for all <br />allowable expenses pursuant to paragraph (d) of Section 13.4, shall remain the property of the <br />City, and the participant shall forfeit all rights with respect to such balance. Thereafter, the City <br />shall have no further financial obligation under the Plan to such former employee. <br /> <br /> ARTICLE XIV <br /> <br />Administration and Finances <br /> <br /> Section 14.1. Named Fiduciaries. The City shall be the named fiduciary <br /> <br />and shall be responsible for the management and control of the operation and administration of the <br />Plan including any and all decisions pertaining to the granting or denial of benefit claims and any <br />and all decisions pertaining to the review of denials of benefit claims. The City may delegate, <br />assign or contract out all or any portion of its responsibilities for administration of the Plan. <br /> <br /> 15 <br />12/11/91 <br /> <br /> <br />