Okla. Admin. Code § 260:40-25-7
Current through Vol. 42, No. 6, December 2, 2024
The Plan Administrator shall establish for each participant a dependent care reimbursement account for each Plan Year. Each dependent care reimbursement account shall initially contain zero dollars ($0.00). A participant's dependent care reimbursement account for a period of coverage shall be credited with the portion of the participant's flexible reimbursement account dollars that may be accrued from month to month for that Plan Year that he or she has elected to apply toward such account. A participant's dependent care reimbursement account for a Plan Year shall be reduced by the amount of any dependent care expenses paid to a participant.
Okla. Admin. Code § 260:40-25-7