Dependent Care Flexible Spending Accounts

GLC

Can someone tell me if an employee can claim for a foster child under the Dep. Care Flexible Spending Account.

Dutch2

Hope this is of some help:
The Dependent Care Assistance Plan we have here in Missouri states:
A "Depentent" means any individual that is:
(a) your dependent who is under the age of 13 and with respect to whom you are entitled to a Federal income tax exemption, or
(b) your dependent or spouse who is physically or mentally incapble of caring for himself.
There are certain exceptions to (a) above for children of divorced or separated parents. Generally, only the parent with the majority of custody during the year can claim the dependent care regardless of whether or not that parent can claim the child as a tax dependent.
Dutch2