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Cost-of-living and statute adjustments for 2008 health and fringe benefit plan limitations have been finalized by the IRS.

                                                                                                  2007            2008
Flexible Spending Account
 — Dependent Care Spending Account                         $5,000         $5,000
 — Medical Spending Account                                          Set by Employer

Health Savings Account
— HDHP Minimum Annual Deductible - Self Only        $1,100        $1,100
— HDHP Minimum Annual Deductible - Family            $2,200        $2,200

— HDHP Out-Of-Pocket Maximum - Self Only               $5,500        $5,600
— HDHP Out-Of-Pocket Maximum - Family                 $11,000      $11,200

— Maximum Contribution Limits - Self Only                  $2,850         $2,900
— Maximum Contribution Limits - Family                      $5,650         $5,800
— Maximum Contribution Limits - Catch Up                                                             .....Contributions(age 55 by the end of the year)              $800           $900


Transportation Fringe Benefits - Monthly Limits
— Parking                                                                                 $215          $220
— Transit Passes and Vanpooling                                      $110          $115