Regular faculty, staff, and union members working at least 50% time are eligible to participate in the Brown University Flex Plan.

To be eligible for reimbursement, the dependent must be claimed on your federal income tax return (or meet specific IRS exceptions regarding income levels or joint filings).

• Children: Under age 13
• Adult Dependents: A spouse, child or parent who is physically and/or mentally incapable of self-care (as certified in writing by a licensed physician) and spends at least eight hours per day in your home

Eligible expenses must be incurred during the plan year and on or after your eligibility date. Under IRS regulations, an expense is “incurred” at the time the service is provided, not when it is paid.

Dependent care services may take place:

• In your home, as long as the caregiver is not your dependent
• Outside your home, provided:
  • The dependent child does not stay overnight, or
  • The dependent (age 13+) is incapable of self-care (as certified in writing by a licensed physician) and spends at least eight hours per day at home

You may contribute between $240 and the IRS maximum, subject to the lowest of the following:

• $7,500 if you are single or married filing a joint income tax return (or $3,750 if married filing separately)
• Your total taxable compensation (after other pre-tax deductions)
• Your spouse’s earned income

Your annual election is divided evenly across your remaining paychecks for the year.

Note: If your spouse is a student or incapable of self-care, their income is assumed to be $200/month for one dependent or $400/month for two or more dependents.

If your combined DCAP contributions and Back-Up Care subsidies exceed the IRS limit of $7,500, any excess amount will be reported as taxable (imputed) income.

You may only increase or decrease your election during the plan year if you experience a qualifying life event, such as:

• Marriage or divorce
• Birth or adoption of a child
• Death of a spouse
• Commencement or termination of employment (for you or your spouse)
• A change in work status for you or your spouse (e.g., switching from full-time to part-time)

All reimbursement requests are managed by Sentinel Benefits, the plan administrator.

• Deadline: Claims must be submitted within 30 days of the grace period extension date.
• Submission: Mailed claims must be postmarked by the deadline. Faxed or emailed claims must be received prior to midnight on the deadline date.