Item
2009 Cost of Living
2010 Cost of Living
Adjustment
Adjustment
Qualified Transporation Fringe
• Parking $230 $230
• Transit/Commuter
(beginning March 1, 2009*) *$230 $230
Code Section 137 Adoption Assistance $12,150 $12,170
Credit/Exclusion
Phase out begins at $182,180 Phase out begins at $182,520
Phase out complete at $222,180 Phase out complete at $222,520
414(q) definition of Highly Compensated $110,000 $110,000
Employee.
Applicable to Code Section 125, 127, and 129
non-discrimination testing.
401(a)(17) limit. $245,000 $245,000
Benefits provided through a VEBA that are
based on compensation, such as disability
benefits, may not be based on compensation
in excess of this amount.
416(i)(1)(A)—definition of key employees who $160,000 $160,000
are officers.
Applicable to Code Section 79 and Code
Section 125 nondiscrimination testing. Also
applicable to Code Section 419A limits for
post retirement medical and life insurance
benefits.
Income subject to Social Security Tax $106,800 $106,800
HSA Limits
• Statutory minimum deductible (single) $1,150 $1,200
• Statutory minimum deductible (family) $2,300 $2,400
• Statutory out of pocket maximum (single) $5,800 $5,950
• Statutory out of pocket maximum (family) $11,600 $11,900
• Statutory annual contribution
amount (single) $3,000 $3,050
• Statutory annual contribution
amount (family) $5,950 $6,150
• Catch Up Contribution $1,000 $1,000
The Self-Insurer
©
/ January 2010 • 27
Page 1 |
Page 2 |
Page 3 |
Page 4 |
Page 5 |
Page 6 |
Page 7 |
Page 8 |
Page 9 |
Page 10 |
Page 11 |
Page 12 |
Page 13 |
Page 14 |
Page 15 |
Page 16 |
Page 17 |
Page 18 |
Page 19 |
Page 20 |
Page 21 |
Page 22 |
Page 23 |
Page 24 |
Page 25 |
Page 26 |
Page 27 |
Page 28 |
Page 29 |
Page 30 |
Page 31 |
Page 32