Annually adjusted retirement plan figures shown on one side include:
- IRS qualified retirement plan limits
- IRS limits for traditional individual retirement accounts (IRAs)
- PBGC premiums for single-employer defined benefit plans
- Social Security taxable wage base and cost-of-living adjustment
Annually adjusted health and fringe benefit figures shown on the reverse side include:
- Tax-free qualified transportation fringe benefit limits
- Limit on salary-reduction contributions to health flexible spending arrangements (health FSAs)
- Maximum contributions for health savings accounts (HSAs) and out-of-pocket maximums for high-deductible health plans (HDHPs) and minimum HDHP annual deductibles
- ACA out-of-pocket maximums for nongrandfathered group health plans
- ACA play-or-pay assessments under the employer shared-responsibility (ESR) mandate
- ACA affordability limit under the ESR federal-poverty-line safe harbor
- ACA affordability percentage for employer coverage
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