(a) Health Care Reimbursement Account -- employees may elect during the annual open enrollment period, to deposit from a cash payment and/or salary reduction, in an amount no less than $10 per month into a Health Care Reimbursement Account. The maximum monthly benefit amount that a participant may elect to contribute shall be determined by the state's plan document. In no event shall the amount contributed by the participant exceed the annual amount allowed under federal law for that particular plan year. The amounts deposited will be used to reimburse employees for qualified medical expenses as defined by the Internal Revenue Code sections 105 and 213(d). If an employee has a change in status event during the coverage period he/she can start, cease, increase, or decrease contributions to the reimbursement account depending on the change in status event. An employee who ceases to make contributions to the account may continue to submit eligible expenses for reimbursement for the remainder of the coverage period. Employees may submit claims for expenses that have occurred during the plan year through June 30 of the following year.

(b) Dependent Care Reimbursement Account -- employees may elect during the annual open enrollment period, to deposit from a cash payment and/or salary reduction, in an amount from $20 per month to the maximum per month allowed by the state's plan document into a Dependent Care Reimbursement Account. The amounts deposited will be used to reimburse employees for qualified expenses as defined by the Internal Revenue Code sections 21 and 129. If an employee has a change in status event as defined by the Internal Revenue Code during the coverage period, he/she can start, cease, increase, or decrease contributions to the account. An employee who ceases to make contributions to the account may continue to submit eligible expenses for reimbursement for the remainder of the coverage period depending on the change in status event. Employees may submit claims for expenses that have occurred during the plan year through June 30 of the following year.