Consolidated Administrative Services

A Dependent Care Assistance Plan (DCAP) is a tax-exempt benefit you can use to pay your out-of-pocket expenses for the custodial care of dependents claimed on your federal income tax return. Your account in the Plan is funded by tax-free dollars that you set aside from your paycheck in order to use as payment for eligible day care type services.

2025 Maximum contribution is $7,500 for Dependent Care ($3,750 if married and filing separate returns) – $ 625 per monthly pay period.

Review this brochure for more information

Caution: Dependent Care Flexible Spending Accounts are subject to the Internal Revenue “use-it-or-lose-it” rule. We suggest that you underestimate your expenses for the first year until you become accustomed to the process. Eligible expenses must have been incurred during the plan year, but you have ninety (90) days after the end of the plan year to file your claim.

Amendment Increasing Maximum– 2026

Summary Plan Description – 2023 including HSA

Cafeteria Plan Document – 2023 Including HSA

Plan Highlights – 2023 Including HSA