The Health Care Reimbursement Account maximum is $5,000. The Dependent Care Reimbursement Account maximum is $5,000 per family, per plan year. ($2,500 if married filing separate Federal Income Tax returns.)

Annual contributions are limited to the lesser of the amounts shown below or 100% of includible compensation. During the three consecutive years prior to attaining Normal Retirement Age under a special catch-up provision.

In accordance with the Arizona enabling legislation, the balance in all state tuition programs as defined in ?529 of the Code may not exceed the lesser of: a) 7 times the average one year's undergraduate tuition, fees, room and board at the ten independent 4 year eligible educational institutions as measured and last published by the College Board Independent 500 College Index that have the largest total direct charges.

The maximum for pre-tax or "Salary Savings" contributions under IRC Section 401(k) limitations is the lesser of $15,000 for the year 2006 (plus $5,000 "catch-up" contribution for 2006 calendar year). Other limitations on contributions, such as total contribution (combined employee and employer) or testing requirements, may reduce that maximum for a specific employee, plan, or plan year.

of January 1, 2003 under IRS rules, you can generally contribute 100% of your Northwestern University salary up to $12,000, whichever is lower. Employees who have attained 15 years or more years of qualifying University service may make additional contributions above the limits specified in the table above if they failed to maximize their 403(b) contributions earlier in their employment.

The standard annual plan maximum is $1,000,000 per person per calendar year with a life time maximum of $2,000,000 per person. Additional limits are available in most cases as required. We have been told that the current actuarial "unlimited" maximum equates actuarially to a $2,500,000 maximum limit.

The IRS currently does not require that states count your investment in other state 529 plans when applying their own contribution limits. And there are no "contribution police" out there looking for people who are intent on using multiple states to stuff hundreds of thousands of dollars into 529 plans as a kind of tax shelter.

The maximum amount you can contribute into your HSA is IRS contribution limit ($2,850 for single coverage and $5,650 for family coverage in 2007), whichever is lower. You might also be allowed to make a catch up contribution up to $800 if you are over age 55. The SHPS HSA contribution calculator can help you determine how much to contribute.

There is no annual limit on the amount you may contribute. However, there is an overall maximum account balance limit of $235,000 which applies to all accounts opened for a beneficiary (including amounts deposited in the Michigan Education Trust program, a prepaid tuition program established by the State of Michigan).

When you enroll in the Premium Dental Buy-up plan that includes the orthodontic benefit, Delta Dental will coordinate the amount paid under your previous dental carrier and apply it to the lifetime orthodontic maximum of $1,500. Delta Dental will pay 50% of any amount remaining up to the lifetime maximum. Please have your dental office submit a treatment plan to Delta Dental to prorate any remaining benefits.

A deductible is the dollar amount of covered dental expenses you must pay during the year before benefits are paid by The Guardian. An annual maximum is the maximum amount your dental plan will pay in benefits during the year. Both are generally based on the calendar year. Deductibles and annual maximums apply to each covered person.

The University contributes two dollars for every one dollar an individual contributes to the retirement plan. Matching Contributions are based on an individual's age and job classification.

All State employees have to contribute to a retirement fund. Because UNM is an educational institution all employees are required by law to contribute to the Educational Retirement Board.

Once you join the plan, the percentage you choose will be deducted from your pay. The percentage may be as high as 10% of your salary or $8,000, whichever is less.

For the 2007 plan year, if you are working under the Production Contract you may choose to defer up to 85% of your weekly salary up to a maximum of $4,675.00 per week. This is based on the maximum weekly salary of $5,500.00 times the maximum deferral of 85%. You may change these contributions at any time or you may choose not to defer any part of your salary. This contribution is called a Deferred Salary Contribution.