Can partners participate in a dependent care assistance program? If so, how would this work? Can the partner elect to have a certain dollar amount set aside in a reimbursement account with the partnership reimbursing him/her when expenses are incurred, similar to common law employees? Are there any tax disadvantages to the partner?

Partners cannot participate in a Cafeteria Plan.
They might be able to participate in a noncafeteria dcap, subject to the discrimination tests - 5% or more owners cannot have more than 25% of the benefit of the plan, and the average election of the nonhighly compensated must be at least 55% of the average election of the HCE.