Expenses are treated as having been incurred when the care or service is provided, not when you are billed or pay for it.

The Plan year is January 1 through December 31.

The grace period is the additional 2-1/2-month period following the end of the Plan year. If you have a balance remaining in your Dependent Care Flexible Spending Account after the end of the Plan year and you are still participating on December 31 of the Plan year, you may use that balance to be reimbursed for eligible expenses incurred during the grace period. For example, if you do not use the balance in your 2008 Plan year Dependent Care Flexible Spending Account between January 1 and December 31, 2008, you may use the remaining balance to be reimbursed for eligible expenses incurred between January 1, 2009 and March 15, 2009 (the grace period).

Expenses incurred during the grace period but after your employment ends are not reimbursable.

The claims filing deadline is May 31 following the end of the Plan year. For example, for the 2008 Plan year, your eligible expenses must be incurred no later than March 15, 2009 (the end of the grace period) and must be submitted to the Claims Administrator by May 31, 2009 (the claims filing deadline).