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Table of Contents |
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| Detailed Table of Contents | |
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How the Dependent Care FSA Works
Special Extensions of Participation
Your Legal Right to Continuation Coverage Under COBRA
Health Care Spending and Dependent Care Spending Program
How the Health Care FSA Works
Eligible Dependents
You can use the amounts you contribute to pay for your, your spouse’s, and your dependents’ eligible expenses. Your dependents must qualify as such on your federal income tax return. Your eligible dependents include:
 | Certain relatives for whom you provide more than 50% of their financial support; and |
| Any individual who lives with you and is a member of your household, and who satisfies the requirements of a dependent for federal tax purposes. |
Children of divorced parents also may qualify as eligible dependents. See your tax advisor for details.
