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7 . 6 ALLOWABLE DEPENDENT DAY CARE REIMBURSEMENT PLAN REIMBURSEMENT Subject to limitations contained in Section 7 . 9 of this Program , and to the extent of the amount contained in the Participant's Dependent Day Care Reimbursement Plan Account, a Participant who incurs Employment- Related Dependent Care Expenses shall be entitled to receive from the Employer full reimbursement for the entire amount of such expenses incurred during the Plan Year or portion thereof during which he is a Participant . 7 . 7 ANNUAL STATEMENT OF BENEFITS On or before January 31st of each calendar year, the Employer shall furnish to each Employee who was a Participant and received benefits under Section 7 . 6 during the prior calendar year , a statement of all such benefits paid to or on behalf of such Participant during the prior calendar year . 7 . 8 FORFEITURES The amount in a Participant' s Dependent Day Care Reimbursement Plan Account as of the end of any Plan Year ( and after the processing of all claims for such Plan Year pursuant to Section 7 . 12 hereof) shall be forfeited . In such event , the Participant shall have no further claim to such amount for any reason . 7 . 9 LIMITATION ON PAYMENTS Notwithstanding any provision contained in this Article to the contrary , amounts paid from a Participant's Dependent Day Care Reimbursement Plan Account in or on account of any taxable year of the Participant shall not exceed the lesser of the Earned Income limitation described in Code Section 129( b ) or $ 5 , 000 ( $21500 if a separate tax return is filed by a Participant who is married as determined under the rules of paragraphs ( 3 ) and ( 4) of Code Section 21 ( e ) ) . 7 . 10 NONDISCRIMINATION REQUIREMENTS ( a ) It is the intent of this Dependent Day Care Reimbursement Plan that contributions or benefits not discriminate in favor of the group of employees in whose favor discrimination may not occur under Code Section 129( d ) . ( b ) It is the intent of this Dependent Day Care Reimbursement Plan that not more than 25 percent of the amounts paid by the Employer for dependent care assistance during the Plan Year will be provided for the class of individuals who are shareholders or owners ( or their Spouses or Dependents ) , each of whom ( on any day of the Plan Year) owns more than 5 percent of the stock or of the capital or profits interest in the Employer . ( c) If the Administrator deems it necessary to avoid discrimination or possible taxation to a group of employees in whose favor discrimination may not occur in violation of Code Section 129 , it may require reduced contributions or non -taxable Benefits in order to assure compliance with this Section . Any act taken by the Administrator under this Section shall be carried out in a uniform and nondiscriminatory manner . 17