The amount credited to a participant’s dependent care assistance account for any plan year shall be used to reimburse the participant for dependent care expenses incurred during such plan year, and only if the participant applies for reimbursement on or before the ninetieth day following the close of the plan year. If any balance remains in the participant’s dependent care assistance account for any plan year after all reimbursements hereunder, such balance shall not be carried over to reimburse the participant for dependent care expenses incurred during a subsequent plan year, and shall not be available to the participant in any other form or manner, but shall remain the property of the City, and the participant shall forfeit all rights with respect to such balance. (Ord. 5851-NS § 1 (part), 1988)