Type of Benefit Plan |
Deductible for
2% S-Corp SH? |
2012 |
2011 |
2010 |
2009 |
Accident and Health Benefits |
No |
No Limit |
No Limit |
No Limit |
No Limit |
Adoption Assistance |
No |
$12,650 per child |
$13,360 per child |
$13,170 per child |
$12,150 per child |
Continuing Professional Education |
Yes |
No Limit |
No Limit |
No Limit |
No limit |
Dependant Care Assistance
(Including Adult Day-care) |
Yes |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
Educational Assistance |
5% can benefit S/Hs |
$5,250 |
$5,250 |
$5,250 |
$5,250 |
Employee Stock Options |
Yes |
Market value |
Market value |
Market value |
Market value |
Group-Term Life |
No |
$50,000 coverage |
$50,000 coverage |
$50,000 coverage |
$50,000 coverage |
Health Savings Accounts |
No |
$3,100 - Single $6,250 - Family $1,000 - Catchup Cont. |
$3,050 - Single $6,150 - Family $1,000 - Catchup Cont. |
$3,050 - Single $6,100 - Family $1,000 - Catchup Cont. |
$3,000 - Single $5,950 - Family $1,000 - Catchup Cont. |
Health Reimbursement Accounts |
No |
No Limit |
No Limit |
No Limit |
No Limit |
Moving Expenses |
No |
No Limit |
No Limit |
No Limit |
No Limit |
Retirement Planning Services |
Yes |
Must have a retirement plan |
Must have a retirement plan |
Must have a retirement plan |
Must have a retirement plan |
Transportation Benefits - Transit pass and/or 7-Passenger Vehicle |
No |
$125 per month |
$120 per month |
$120 per month |
$120 per month |
Transportation Benefits - Parking |
No |
$240 per month |
$230 per month |
$230 per month |
$230 per month |
Transportation Benefits - Bicycle Commuting |
No |
$20 per month |
$20 per month |
$20 per month |
$20 per month |
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