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© Hitesman & Wold, P.A. 2019 Cafeteria Plan Summary Description (3-11) 25 (4) has not attained age nineteen (19) during the year (age twenty-four (24) if a full- time student) or is permanently and totally disabled; (5) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico; (6) is younger than you (unless he/she is permanently and totally disabled); and (7) does not file a joint tax return with his or her spouse. (c) Your “child” who: (1) is mentally or physically unable to care for himself or herself, (2) has the same principal place of abode as you for at least one-half of the year, (3) has received more than one-half of his/her support from you during the relevant year, (4) is not any person’s “qualifying child” (as that term is defined under Section 152 of the Code), and (5) is a citizen, national, or resident of the United States, or a resid ent of Canada or Mexico. (d) Your “relative” who: (1) is mentally or physically unable to care for himself or herself, (2) has the same principal place of abode as you for at least one-half of the year, (3) has received more than one-half of his/her support from you during the relevant year, (4) is not any person’s “qualifying child” (as that term is defined under Section 152 of the Code), and (5) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico. (e) Your “spouse,” if your spouse is physically or mentally incapacitated and has the same principal place of abode as you for at least one-half of the year. “Child” generally includes your son, daughter, stepson, stepdaughter, eligible foster child, brother, sister, stepbrother, stepsister, or a descendant of any such person. “Relative” generally includes parent (or a parent’s ancestor), stepparent, parent’s brother or sister, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or an individual who (although not related to you) has the same principal place of abode as you and is a member of your household. “Spouse” means an individual to whom you are legally married under applicable state law.