If you have questions If you have questions about your COBRA continuation coverage, you should contact the Plan Administrator or you may contact the nearest regional or district office of the U.S. Department of Labor's Employee Benefits Security Administration (EBSA). Addresses and phone numbers of regional and district EBSA offices are available through EBSA's website at www.dol.gov/ebsa. Keep your plan informed of address changes In order to protect your family's rights, you should keep the Plan Administrator (or third-party COBRA Administrator, as applicable) informed of any changes in the addresses of family members. You should also keep a copy, for your records, of any notices you send to the Plan Administrator. VI. DEPENDENT CARE ASSISTANCE ACCOUNT 6.1 What Is A Dependent Care Assistance Account? A Dependent Care Assistance Account (DCAP) allows eligible employees to set aside, on a pre-tax basis, monies to pay for qualifying dependent care expenses, which include expenses incurred for the care of an "eligible dependent," or for related household services, and are incurred to enable you and your spouse (if applicable, unless your spouse is a full-time student or disabled) to be gainfully employed. To be a qualifying dependent care expense, the money must be paid to any individual or organization other than your spouse, your child under age 19 at calendar year end, your dependent for income tax purposes, an overnight camp, or a childcare facility caring for more than 6 persons but not complying with all state or local requirements. 6.2 Who Is An Eligible Dependent? An "eligible dependent" must be one of the following: (i) a person who is your dependent child under the age of 13, who lives in your home for more than half the year, and who receives more than half of his or her support from you for the year; or (ii) a person who is your disabled dependent (other than as set forth in (i) above), who lives in your home for more than half the year, who receives more than half of his or her support from you for the year, and who regularly spends at least 8 hours a day in your home; or (iii) a person who is your disabled spouse, who lives in your home for more than half the year, and who regularly spends at least 8 hours a day in your home. 6.3 What Limits Apply? There is a $5,000 limit per family, except that if you are married and file separate tax returns, the limit is $2,500 per person. In addition, for each Plan Year, you are not entitled to any DCAP reimbursement in excess of your taxable compensation or your spouse's taxable compensation. The minimum amount you can elect to contribute your Dependent Care FSA is for the Plan Year is $120. Any expenses reimbursed from your DCAP cannot be used for Federal Child and Dependent Care tax credit, as described later. 6.4 How Does The Dependent Care Assistance Account Work? You elect to participate in the DCAP by providing a source of pre-tax funds to reimburse yourself for your qualifying dependent care expenses by entering into an election form/salary reduction agreement with your Employer. Under that agreement, you agree to a salary reduction to fund the DCAP instead of receiving a corresponding amount of your regular pay. As you incur qualifying dependent care expenses, you may obtain reimbursement by submitting a claim form to the Plan Administrator, or if applicable, a third-party administrator designated by the Plan Administrator from time to time. (See Section 11.2 of this Summary Plan Description.) Page 13