Determination of Exempt Amounts

Determination of the Exempt Amounts for 2010
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 2009, the exempt amounts in 2010 are the same as the 2009 amounts.