The 2015 plan limits and standard mileage rates are shown below.

2015 IRS Plan Limits Plan Year 2015 2014 2013 Health FSA Maximum Annual Salary Reduction 1$2,550 1$2,500 1$2,500 Standard Mileage Rate for Travel to Obtain Medical Care $0.23 $0.235 $0.24 Dependent Care Assistance Program (Unless Married Filing Separately) 2$5,000 2$5,000 2$5,000 Dependent Care Assistance Program (If Married Filing Separately) 2$2,500 2$2,500 2$2,500 Transit Passes and Vanpooling (Combined) Monthly Maximum $130 3$130 3$245 Parking Monthly Maximum $250 $250 $245 Highly Compensated Employee — Section 414(q) (Officer Group) $120,000 $115,000 $115,000 Key Employee — Section 416(i) $170,000 $170,000 $165,000 HSA Maximum Annual Contribution Limit (Self-only) 4$3,350 4$3,300 4$3,250 HSA Maximum Annual Contribution Limit (Family) 4$6,650 4$6,550 4$6,450 HSA Catch-up Contribution Limit $1,000 $1,000 $1,000 HDHP Minimum Annual Deductible (Self-only) $1,300 $1,250 $1,250 HDHP Minimum Annual Deductible (Family) $2,600 $2,500 $2,500 HDHP Maximum Out-of-pocket (Self-only) $6,450 $6,350 $6,250 HDHP Maximum Out-of-pocket (Family) $12,900 $12,700 $12,500 1As a result of the Affordable Care Act (ACA), health flexible spending account (FSA) salary reductions are limited for taxable years beginning on or after January 1, 2013 (the maximum limit may be indexed for inflation each year). 2Under Code Sections 129 and 21, the deemed income of a spouse who is incapable of self-care or a full-time student is $250 per month for one qualifying individual or $500 per month for two or more qualifying individuals. 3The American Taxpayer Relief Act (ATRA) made a retroactive change to the monthly pre-tax limit for eligible transit expenses incurred in 2012, and on January 1, 2013, the 2012 limit increased from $125 to $240 per month. That amount was indexed for inflation in 2013. On January 1, 2014, the expiration of the temporary increase under the ATRA caused the reduced amount. 4An employee is treated as being eligible for the entire calendar year as long as he or she is eligible during the last month of the calendar year. However, failure to maintain eligibility during the "testing period" will result in adverse tax consequences (including an additional excise tax). The testing period begins in December of the year in which the employee becomes eligible and ends the last day of December of the following year.