The Dependent Care Assistance Program (or "DCAP") enables employees to pay dependent care expenses from pre-tax dollars for children under age 13 or a spouse or other dependent who is physically or mentally incapable of caring for him or herself. (Federal law does not currently allow DCAP to be used for reimbursement of the cost of caring for a domestic partner or anyone who does not qualify as a “dependent” under Federal tax law.) Prior to the beginning of each calendar year an employee estimates the qualifying expenses he or she expects to incur during the year up to a maximum of $5,000. The Fund deducts in equal installments from an employee's salary the amount of dependent care expenses projected for the year (the amount deducted by the Fund is not taxable to the employee). The eligible dependent care expenses can be charged to this account at the end of each month by completing a claim form. The full amount will be reimbursed, provided that receipts and/or bills are submitted with the claim. IRS regulations require that any money remaining at the end of the year in an employee's account be forfeited.

Specific materials describing the plan and application form are available from the Personnel & Benefits Administrator upon request.