There shall be credited to a participant’s dependent care assistance account for each plan year, as of each date compensation is paid to the participant in such plan year, an amount equal to the reduction, if any, to be made in such compensation in accordance with the participant’s election and compensation reduction agreement under the cafeteria plan. All amounts credited to such dependent care assistance account shall be the property of the City until paid out pursuant to Article 5. (Ord. 5851-NS § 1 (part), 1988)