While the election to receive the optional benefit described in Section 4.40.301 may be made under this plan, the benefit will be provided not by this plan but by the dependent care assistance plan. The type and amount of benefits available under this option, the requirements for participating in such option, and the other terms and conditions of coverage and benefits of such option are set forth in the dependent care assistance plan. The benefit descriptions in that plan, as in effect from time to time, are hereby incorporated by reference into this plan. (Ord. 5850-NS § 1 (part), 1988)