D

A deductible is a specified dollar amount of covered expenses that must be incurred during the year before any other covered expenses can be considered for payment at the percentages stated in the schedule of benefits in the plan document.

A defined contribution health plan is a health reimbursement arrangement.

A dependent is typically a participant's legal spouse or unmarried dependent children as defined by the plan document.

A dependent care reimbursement account is an account that an employer establishes and maintains in order to record a participant's benefits distributions into a dependent care reimbursement program.

A dependent care reimbursement program is a written plan that meets the requirements of IRC Section 129, under which employees are provided with dependent care assistance.  Most dependent care reimbursement programs are flexible spending arrangements (FSAs) that are offered under a cafeteria plan.