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A Participant may make a prospective election change that is on account of and corresponds with a change by the Participant in the dependent care provider. The availability of dependent care services from a new childcare provider is similar to a new benefit package option becoming available . A cost change is allowable in the Dependent Day Care Reimbursement Plan only if the cost change is imposed by a dependent care provider who is not related to the Participant , as defined in Code Section 152(a )( 1 ) through ( 8 ) . A Participant shall not be permitted to change an election to the Medical Expense Reimbursement Plan as a result of a cost or coverage change under this subsection . ARTICLE VI MEDICAL EXPENSE REIMBURSEMENT PLAN 6 . 1 ESTABLISHMENT OF PLAN This Medical Expense Reimbursement Plan is intended to qualify as a medical reimbursement plan under Code Section 105 and shall be interpreted in a manner consistent with such Code Section and the Treasury regulations thereunder. Participants who elect to participate in this Medical Expense Reimbursement Plan may submit claims for the reimbursement of Medical Expenses . All amounts reimbursed under this Medical Expense Reimbursement Plan shall be periodically paid from amounts allocated to the Medical Expense Reimbursement Plan Fund . Periodic payments reimbursing Participants from the Medical Expense Reimbursement Plan Fund shall in no event occur less frequently than monthly. 6 . 2 DEFINITIONS For the purposes of this Article and the Cafeteria Plan , the terms below have the following meaning : ( a ) " Medical Expense Reimbursement Plan Fund " means the fund established for Participants pursuant to this Plan to which part of their Cafeteria Plan Benefit Dollars may be allocated and from which all allowable Medical Expenses may be reimbursed . ( b ) " Medical Expense Reimbursement Plan " means the plan of benefits contained in this Article , which provides for the reimbursement of eligible Medical Expenses incurred by a Participant or his Dependents . ( c ) " Highly Compensated Participant" means , for the purposes of determining nondiscrimination , an employee who is described in : ( 1 ) Code Section 105( h ) ; or ( 2 ) Code Section 416( 1 )( 1 ) ; or ( 3 ) any other Code Section as defined in the Treasury regulations or by the Internal Revenue Service . ( d ) " Medical Expenses " means any expense for medical care within the meaning of the term " medical care" as defined in Code Section 213( d ) and as allowed under Code Section 105 and the rulings and Treasury regulations thereunder , and not otherwise used by the Participant as a deduction in 11