On or before January 31 of each year, or at such other time as may be specified by federal law or regulation, the Plan Administrator shall furnish each participant who has received dependent care reimbursement during the prior Plan Year a written statement showing the amount of reimbursement during the prior Plan Year. Statements reflecting account balances shall be provided to participants no less than once each calendar quarter.
Okla. Admin. Code § 260:40-25-11