Transportation Maximums

2008

Transit Passes and Vanpooling (combined)

$115 per month

Parking

$220 per month

Eligible Expenses:

Transit Pass Expenses

Transit passes are expenses incurred or paid for a pass, token, fare card, voucher or similar item for transportation:

• on mass transit (such as train, bus, subway or ferry), whether or not publicly owned; or

• provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle with a seating capacity of at least six adults (excluding the driver).

Commuter Highway Vehicle (Vanpool) Expenses

Commuter Highway Vehicle (Vanpool) Expenses are expenses incurred or paid for transportation in a Commuter Highway Vehicle if the transportation is in connection with travel between your home and place of employment.

A Commuter Highway Vehicle is any highway vehicle with a seating capacity of at least six adults (not including the driver) and at least 80% of the mileage for the year is for purposes of transporting you between your home and work, and on trips where the number of individuals transported for work purposes is at least half of the adult seating capacity of the vehicle (not including the driver).

Qualified Parking Expenses

Qualified Parking Expenses are expenses incurred or paid for parking at or near your regular place of employment with the Employer, or expenses incurred to park your car at a location from which you commute to your regular place of employment by:

• carpool

• a Commuter Highway Vehicle

• mass transit facilities

• transportation provided by any person in the business of transporting persons for compensation or hire, if such transportation is in a Commuter Highway Vehicle.