The IRS has announced a change in the mileage rates for the 2nd half of 2011. 

Medical Mileage Reimbursement Rate
Increased from $.19/mile (1/2011 to 6/2011) to  $.235/mile (7/2011 to 12/2011)

Business Travel Mileage Reimbursement Rate
Increased from $.51/mile (1/2011 to 6/2011) to $.555.mile (7/2011 to 12/2011)

The IRS recently announced that the Health Savings Account contribution limits will increase from (Individual)  $3,050 in 2011 to $3,100 in 2012 and (Family) $6,150 in 2011 to $6,250 in 2012.

The Commuter Choice Mass-Transit benefit contribution/expense limit is $230 per month for 2011.  The Mass-Transit benefit was limited to $120 per month until the 2009 ARRA legislation which temporarily increased the limit to $230.  That temporary increase was due to "sunset" at the end of 2010 but it was extended  for another year (sunset 12/31/2011).  Unless extended again, the Mass-Transit benefit limit will revert to $120 per month (or as adjusted for inflation) effective January 1, 2012.

The Dependent Day Care "Tax Credit" eligible considered expense limit remains at $3,000 for one child/dependent in day care and $6,000 for two or more dependents in day care for 2011 but will return to $2,400/$4,800 in 2012 unless the higher limits are extended by Congress.  The limits for the DCAP contributions remain unchanged at $2,500 per if you are married filing separate returns and $5,000 if you are married filing a joint return or single/head of household.

The following is a chart of common Benefit Plan limits and rates.

Description	Plan Year
	2011	2010
Flex Plans
Medical Flex Spending Account:	By Employer Plan Design until 2013 when it will be limited to the lesser of a) the Employer Plan Design or b) $2500/year (subject to annual cost of living adjustments).
Dependent "Day Care" (DCAP):	$5000 if head-of-household or married filing a joint return; $2500 if married filing separate returns.
Commuter Choice/Qualified Transportation
Mass-Transit/Vanpool	$230/month	$230/month
Parking	$230/month	$230/month
Health Savings Accounts
Maximum Contribution - Individual Coverage	$3,050 ($3,100 for 2012)	$3,050
Maximum Contribution - Family Coverage	$6,150 ($6,250 for 2012)	$6,150
HSA Age 55+ "Catch up"	$1,000	$1,000
401(k) Plans
401(k) Elective Deferral Limit	$16,500	$16,500
401(k) Age 50+ "Catch up"	$5,500	$5,500
For Discrimination Testing Purposes
Key Employee Definition	$160,000	$160,000
Highly Compensated Definition	$110,000	$110,000
Payroll Taxes
Social Security Wage Base (6.2% up to)	$106,800	$106,800
Medicare Tax Wage Base (1.45% up to)	Unlimited
California (SDI) Disability (1.1% up to)	$93,316	$90,669
Eligible Medical Expenses
Medical Travel Expenses	07/11 to 12/11 $.235/mile 01/11 to 06/11 $.19/mile	$.165/mile

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