A dependent care assistance plan allows employees to exclude the cost of their dependent care from their gross taxable income. The excludable amount is not subject to FICA, FUTA or federal income tax withholding. The cost of the dependent care assistance plan benefit may be paid through employer contributions, salary reductions under a cafeteria plan, or a combination of the two methods. The exclusion may not exceed the earned income of the employee or, if less, the earned income of his or her spouse. Only the same types of expenses that qualify for the dependent care tax credit are covered under this plan. Unlike Health FSAs, reimbursements are limited to the amount that an employee has contributed or accrued at the time the reimbursement is requested. Like Health FSAs, the employee must forfeit any account balance remaining at the end of the plan year or after a grace period of up to 2 1/2 months if provided by the plan.