Okla. Admin. Code § 260:40-25-2
The following words and terms, when used in this subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Dependent" means any individual who is:
(A) A dependent of the participant who is under the age of 13 with respect to whom the participant is entitled to an exemption under Section 15(c) of the Internal Revenue Code or, is otherwise, a qualifying individual as provided in Section 21(d)(2) of the Internal Revenue Code, or
(B) A dependent or spouse of the participant who is physically or mentally incapable of caring for himself or herself.
"Dependent care expenses" means expenses incurred by a participant which are incurred for the care of a dependent of the participant or for related household services, and are eligible expenses as allowed under and defined in the prevailing Internal Revenue Code and rules promulgated thereunder and as allowed by the Plan Administrator.
"Dependent care reimbursement account" means the bookkeeping account maintained by the Plan Administrator used for crediting contributions and accounting for benefit payments.
"Eligible period of coverage" means that time period in which the participant contributes to the dependent care reimbursement account and that the participant is on an active pay status.
"Grace Period" means the period from the end of the Plan Year through March 15th of the subsequent Plan Year during which reimbursable expenses can be incurred and attributable to the previous Plan Year's account balance. For the Plan Year effective January 1, 2020, the grace period will be extended for twelve months (12) after the end of that Plan Year. For the Plan Year effective January 1, 2021, the grace period will be extended for twelve (12) months after the end of that Plan Year.
"Run Out Period" means the ninety (90) day period following a Plan Year in which claims can be made for reimbursable expenses incurred during the Plan Year.
Okla. Admin. Code § 260:40-25-2