Key indicators

The latest statistics related to health care, interest rates, regulatory limits on benefits and contributions, and key maximums related to benefits in our regulatory environment:

Indicator	Explanation
Applicable Federal Rates	Applicable Federal Rates (AFRs) — compounded annually — beginning with 1998.
Consumer Price Index	Tables of the Consumer Price Index and the Medical Care Component of the Consumer Price Index CPI-U and CPI-W — from January 1988.
Excess employee compensation	Figures used to determine “excess employee compensation” for installment amortization calcuation under IRC Section 430(c)(2)(D) special election.
Health Savings Accounts (HSA) limits	Table showing limits on contributions to HSAs, as well as limits on deductibles and out-of-pocket maximums for HDHPs.
Key IRS interest rates —after PPA — and MAP-21	Table showing various key interest rates, beginning with 2012 and reflecting changes made by MAP-21.
Key IRS interest rates —after PPA — 2008 through 2011	Table showing various key interest rates, for years 2008 - 2011.
Key IRS interest rates — 2004 through 2007	Table showing various key interest rates for years 2004 through 2007.
Key IRS interest rates — 2003 and before	Various key interest rates for years before 2004.
Key Maximums	Table 1 (rounded) and Table 2 (unrounded) show various retirement plan key maximums from 1987 forward.
Maximum PBGC guaranteed benefit	Table of the maximum PBGC guaranteed monthly benefit for plans terminating in or after 1974.
Medicare amounts Parts A and B	The table shows various amounts relating to Medicare Parts A and B.
Medicare Amounts Part D	The table shows various amounts relating to Medicare Part D.
PBGC interest rates	Tables of PBGC assumptions for interest rates and periods for plans terminating in 1990 and later.
PBGC premiums	Tables showing PBGC premiums for single-employer and multiemployer plans.
Present value of PBGC maximum guarantee	Tables of present values of maximum PBGC guaranteed benefits for purposes of benefit restrictions under IRC Section 436(d)(3)(A)(ii).
Saver's credit	Saver's credit amounts, beginning with 2006.
Social Security covered compensation	Tables of Social Security Covered Compensation from 1993.
Social Security key items	A number of important Social Security items. The information is shown in three separate sections.
Transportation fringe benefit limits	Table showing monthly dollar limits on Section 132(f) parking and transit/vanpool benefits.

Do you follow HR-related legislation? Our FYIs provide analysis of the latest developments in employee benefits.

If you would like to receive our publications, please contact us.