Transportation and parking expenses that do qualify for reimbursement

Transit Passes:

• A pass, token, fare card, voucher or similar item entitling a person to transportation on mass transit facilities or provided by a person who transports people for compensation or hire in a vehicle which seats at least six adults excluding the driver.

Qualified Parking:

• Parking provided on or near the employer’s business premises or at a location from which the employee commutes by carpool, commuter highway vehicle, etc.

Commute Highway Vehicle:

• Transportation provided by an employee, in a vehicle which seats at least six adults (excluding the driver), in connection with travel between the employee’s home and work provided that 80% of the vehicle’s mileage is reasonably expected to be for transporting employee from home to work or on trips where at least half of the adult seating capacity is filled by employees.

Expense Limitations:

— Transit Passes
    $115.00 per month for the calendar year 2008.
— Qualified Parking
    $220.00 per month for the calendar year 2008.
— Commuter Highway Vehicle
    $115.00 per month for the calendar year 2008.

Transportation and parking expenses that do not qualify for reimbursement:

— Carpooling