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© Hitesman & Wold, P.A. 2019 Cafeteria Plan Summary Description (3-11) 47 (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; (iii) is not your qualifying child or the qualifying child of anyone else (i.e., does not satisfy the requirements of paragraph (1) above with respect to any person); and (iv) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico. NOTE: The definition “dependent” is different than the definition applicable under the Internal Revenue Code for purposes of identifying who you may claim as an exemption on your federal income tax return. Furthermore, an individual eligible for dependent coverage under the Group Medical Plan is not necessarily a “dependent” for purposes of the Limited Scope Health FSA. Additional special rules apply in some cases. For additional information, please contact the Plan Administrator or your tax advisor. (b) Rules for over-the-counter items. Eligible Expense includes certain over-the-counter items that constitute medical care even though a tax deduction is not available (to the extent they otherwise satisfy the definition of Eligible E xpense). Over-the-counter drugs and medicines incurred on or after January 1, 2020, no longer require a prescription to be an Eligible Expense. (c) Exceptions. Despite the general rule stated above, Eligible Expense does not include premiums for any group or individual health plan or long term care coverage. IMPORTANT: Please review the “Dental & Orthodontic Care” and “Vision Care” sections of Exhibit A—Eligible Medical Care Expenses. You are also encouraged to consult your personal tax advisor or IRS Publication 502, "Medical and Dental Expenses” for further guidance as to what is or is not an Eligible Expense. CAUTION: Publication 502 addresses medical care expenses a person may deduct on his or her income taxes. Many, but not all¸ dental and vision care expenses that are tax deductible are also reimbursable under the Limited Scope Health FSA.