Age                 Eligible Premium                 Eligible Premium

                                      2017 Limit                               2018 Limit

40 or younger                     $410                                      $420

41 through 50                     $770                                      $780

51 through 60                  $1,530                                   $1,560

61 through 70                  $4,090                                   $4,160

Older than 70                   $5,110                                   $5,200

Per Diem                             $360                                     $360