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© Hitesman & Wold, P.A. 2019 Cafeteria Plan Summary Description (3-11) 34 (a) Generally. An “Eligible Expense,” in most situations, means any item for which you could have claimed a medical expense deduction on an itemized federal income tax return and for which you have not otherwise been reimbursed from hea lth coverage, or some other source. Eligible Expenses include expenses incurred by you and your “spouse” and “dependents.” For purposes of this Health FSA, “spouse” means a person to whom you are legally married in accordance with applicable state law. For purposes of this Health FSA, “dependent” generally includes an individual who satisfies the requirements of paragraph (1), (2), or (3) below: (1) An individual who: (i) is your child (son, daughter, stepson, stepdaughter, adopted child, eligible foster child, or child placed for adoption); and (ii) will not attain age 27 during the relevant calendar year. (2) An individual who: (i) is your child (son, daughter, stepson, stepdaughter, adopted child, eligible foster child, or child placed for adoption), brother, sister, stepbrother, or stepsister, or a descendant of any such person; (ii) has the same principal place of abode as you for at least one-half of the relevant year; (iii) will not attain age 19 (or age 24 if a full time student) during the relevant year or is permanently and totally disabled; (iv) did not provide over half of his/her own support during the relevant year; (v) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico; (vi) is younger than you (unless he/she is permanently and totally disabled); and (vii) does not file a joint tax return with his or her spouse. (3) An individual who: (i) is your child (or a descendant of a child), brother, sister, stepbrother, or stepsister, parent (or a parent’s ancestor), stepparent, brother or sister’s son or daughter, 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, if not such a relative, an individual who has the same principal place of abode as you and is a member of your household; (ii) has received more than one-half of his/her support from you during the relevant year;