Automatic Determinations

Retirement test exempt amounts

Wage-indexed amounts

Determination of the Exempt Amounts for 2016
Ordinarily the exempt amounts are determined according to formulas set by law. The formulas are applicable only if a cost-of-living increase becomes effective for December of the year in which a determination of the exempt amounts would ordinarily be made. Because there is no cost-of-living increase for December 2015, the exempt amounts in 2016 are the same as the 2015 amounts.