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ARTICLE VII DEPENDENT DAY CARE REIMBURSEMENT PLAN 7 . 1 ESTABLISHMENT OF PROGRAM This Dependent Day Care Reimbursement Plan is intended to qualify as a program under Code Section 129 and shall be interpreted in a manner consistent with such Code Section . Participants who elect to participate in this program may submit claims for the reimbursement of Employment- Related Dependent Care Expenses . All amounts reimbursed under this Dependent Day Care Reimbursement Plan shall be paid from amounts allocated to the Participant's Dependent Day Care Reimbursement Plan Account. 7 . 2 DEFINITIONS For the purposes of this Article and the Cafeteria Plan the terms below shall have the following meaning : ( a ) " Dependent Day Care Reimbursement Plan Account itmeans the account established for a Participant pursuant to this Article to which part of his Cafeteria Plan Benefit Dollars may be allocated and from which Employment- Related Dependent Care Expenses of the Participant may be reimbursed . ( b ) " Dependent Day Care Reimbursement Plan " means the program of benefits contained in this Article , which provides for the reimbursement of eligible expenses for the care of the Qualifying Dependents of Participants . ( c ) " Earned Income" means earned income as defined under Code Section 32 ( c)( 2 ) , but excluding such amounts paid or incurred by the Employer for dependent care assistance to the Participant . ( d ) " Employment- Related Dependent Care Expenses" means the amounts paid for expenses of a Participant for those services which if paid by the Participant would be considered employment related expenses under Code Section 21 ( b )( 2 ) . Generally, they shall include expenses for household services and for the care of a Qualifying Dependent , to the extent that such expenses are incurred to enable the Participant to be gainfully employed for any period for which there are one or more Qualifying Dependents with respect to such Participant. Employment- Related Dependent Care Expenses are treated as having been incurred when the Participant's Qualifying Dependents are provided with the dependent care that gives rise to the Employment- Related Dependent Care Expenses , not when the Participant is formally billed or charged for, or pays for the dependent care . The determination of whether an amount qualifies as an Employment- Related Dependent Care Expense shall be made subject to the following rules : ( 1 ) If such amounts are paid for expenses incurred outside the Participant's household , they shall constitute Employment- Related Dependent Care Expenses only if incurred for a Qualifying Dependent as defined in Section 7 . 2 ( e )( 1 ) ( or deemed to be , as described in Section 7 . 2( e )( 1 ) pursuant to Section 7 . 2 ( e )( 3 )) , or for a Qualifying Dependent as 15