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IRS Proposed Regulations on Child Care Tax Credit Affect Dependent Care FSAs
Deloitte via BenefitsLink.com Link to more items from this source
May 30, 2006
Excerpt: The proposed regulations will not become effective until published in final form, but still offer useful guidance on the IRS's position on certain issues... IRC § 21 and the related regulations govern the types of benefits that can be provided under [dependent care assistance programs], and the types of expenses that Dependent Care [flexible spending accounts] can reimburse.

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