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defined in Section 7 . 2( e )(2 ) ( or deemed to be , as described in Section 7 . 2(e )(2 ) pursuant to Section 7 . 2 ( e )( 3) ) who regularly spends at least 8 hours per day in the Participant' s household ; ( 2 ) If the expense is incurred outside the Participant' s home at a facility that provides care for a fee , payment , or grant for more than 6 individuals who do not regularly reside at the facility , the facility must comply with all applicable state and local laws and regulations , including licensing requirements , if any; and ( 3 ) Employment- Related Dependent Care Expenses of a Participant shall not include amounts paid or incurred to a child of such Participant who is under the age of 19 or to an individual who is a dependent of such Participant or such Participant's Spouse . (e ) " Qualifying Dependent" means , for Dependent Day Care Reimbursement Plan purposes , ( 1 ) a Dependent of a Participant who is under the age of 13 , with respect to whom the Participant is entitled to an exemption under Code Section 151 ( c); ( 2 ) a Dependent or the Spouse of a Participant who is physically or mentally incapable of caring for himself or herself; or ( 3 ) a child that is deemed to be a Qualifying Dependent described in paragraph ( 1 ) or ( 2 ) above , whichever is appropriate , pursuant to Code Section 21 ( e )( 5 ) . (f) The definitions of Article I are hereby incorporated by reference to the extent necessary to interpret and apply the provisions of this Dependent Day Care Reimbursement Plan . 7 . 3 DEPENDENT DAY CARE REIMBURSEMENT PLAN ACCOUNTS The Administrator shall establish a Dependent Day Care Reimbursement Plan Account for each Participant who elects to apply Cafeteria Plan Benefit Dollars to Dependent Day Care Reimbursement Plan benefits . 7 . 4 INCREASES IN DEPENDENT DAY CARE REIMBURSEMENT PLAN ACCOUNTS A Participant's Dependent Day Care Reimbursement Plan Account shall be increased each pay period by the portion of Cafeteria Plan Benefit Dollars that he has elected to apply toward his Dependent Day Care Reimbursement Plan Account pursuant to elections made under Article V hereof. 7 . 5 DECREASES IN DEPENDENT DAY CARE REIMBURSEMENT PLAN ACCOUNTS A Participant' s Dependent Day Care Reimbursement Plan Account shall be reduced by the amount of any Employment- Related Dependent Care Expense reimbursements paid or incurred on behalf of a Participant pursuant to Section 7 . 12 hereof. 16