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Samples in periodicals archive:
Dependent Care Assistance Plan (DCAP) - also known as a Dependent Care FSA, is an account established by an employer to allow employees to set aside money from each paycheck on a pre-tax basis to pay for qualifying dependent care expenses.
The maximum that can be shielded from income through a dependent care assistance plan is limited to $5,000 per plan year.
129 dependent care assistance plans are beyond the scope of this article.
Dependent Care Assistance Plans An employee may, under Section 129 exclude from gross income up to $5,000 per year ($2,500 for married filing separately) incurred by his employer for dependent care assistance.