For easy reference, here are some charts of useful limits, thresholds and other handy figures you may need for 2016.

Other years:  2015  |  2017

ACA Market Reforms
Plan-year OOPM limit Individual $6,850
Family $13,700
Maximum fixed-dollar cost sharing increase from March 23, 2010 For changes effective January 1, 2016 31.591%
PCORI fee due July 31 For plan years ending October 1, 2015 through December 31, 2015 $2.17/covered life
For plan years ending January 1, 2015 through September 30, 2015 $2.08/covered life
Transitional reinsurance fee due January & November For covered life count reported November 2015 $44/covered life
Employer shared responsibility (pay-or-play) affordability threshold 9.66% of household income
Note: No one covered person with family coverage can be required to exceed the individual ACA OOPM limit. Also, OOPM limit is effective for plan year beginning on or after January 1 of the indicated year.

Health Savings Accounts (HSA)
Calendar-year contribution limit Individual $3,350
Family $6,750
Minimum HSA-qualified HDHP deductible Individual $1,300
Family $2,600
HSA-qualified HDHP OOPM limit Individual $6,550
Family $13,100
Note: HSA-qualified HDHP OOPM limit is different than a similar ACA market reforms OOPM limit. Also, HDHP deductible minimum and OOPM limit amounts apply to first plan year beginning on or after January 1 of the indicated year.

Healthcare Flexible Spending Arrangements (FSA)
Salary reduction limit $2,550

Dependent Care Assistance Programs (DCAP)
Salary reduction/benefit limit for single or married, filing jointly $5,000
Salary reduction/benefit limit for married, filing separately $2,500

Nondiscrimination Testing
Prior-year HCE compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $120,000
Prior-year key employee officer compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $170,000
Prior-year key employee more-than-1% owner compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $150,000
Current-year HCI compensation threshold Applies to FSA, self-insured medical, HRA Top-paid 25%
Note: HCIs also include more-than-10% owners and the top-paid 5 officers, but these individuals usually are also included in the top-paid 25%.

Qualified Transportation Fringe Benefits
Monthly limit for parking benefit $255
Monthly limit for transit passes and vanpooling expenses $255

Adoption Assistance
Annual income exclusion limit $13,460
Annual tax credit limit $13,460
Income exclusion and tax credit phase-out range Phase-out begins at MAGI of $201,920; income exclusion and tax credit unavailable at $241,920 or higher