24 pages. Excerpt: [T]he maximum benefit an employee may exclude for combined commuter highway vehicle transportation and transit passes increases to $100.... The exclusion for educational assistance has been extended to years after 2001. Expenses for graduate level courses may be excluded for courses beginning after 2001.... Beginning with 2002, the amount of payments and reimbursements that can be excluded under an adoption assistance plan increases to $10,000 for each eligible child.