Can an employer selectively "assist" employees with Dependent Care Accounts? Instead of having an On-site daycare facility, the employer wishes to financially assist employees on a case by case basis. Is this possible?

The Plan is required to be non-discriminatory, so any option available should be uniformily available to a specific class of employees as opposed to a case by case basis.

Do you think that "Employees with eligible Dependents" would be an acceptable class?