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© Hitesman & Wold, P.A. 2019 Cafeteria Plan Summary Description (3-11) 46 mid-year, this maximum amount will be unchanged for the number of pay periods remaining in the Plan Year. 7.5 What is an "Eligible Expense"? (a) Generally. An “Eligible Expense,” in most situations, means an expense; (1) for which you could have claimed a dental or vision expense deduction on an itemized federal income tax return; (2) for which you have not otherwise been reimbursed from dental or vision coverage, or some other source ; and (3) that is either: (i) incurred during the applicable Plan Year, but after the applicable “minimum annual deductible” has been satisfied, for any type of dental or vision care; or (ii) incurred at any time during the app licable Plan Year for dental or vision care. Eligible Expenses include expenses incurred by you and your “spouse” and “dependents.” “Minimum annual deductible” means the applicable minimum annual deductible for a high deductible health plan under Section 223(c)(2)(A)(i) of the Internal Revenue Code. This amount typically changes from year to year. If you have either a Spouse or Dependents during the Plan Year, the minimum annual deductible will be the minimum deductible for family coverage. If you have no Spouse or Dependents during the Plan Year, the minimum annual deductible will be the minimum deductible for single coverage. For purposes of determining whether the minimum annual deductible has been satisfied, only expenses that count toward the deductible under high deductible medical plan will be taken into account. For purposes of this Limited Scope Health FSA, “spouse” means a person to whom you are legally married in accordance with applicable state law. For purposes of this Limited Scope 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;