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commissions or similar fees as qualified administrative costs for all guaranteed investment contracts and investments for yield restricted defeasance escrows purchased with gross proceeds of the issue. .24 Personal Exemption. (1) For taxable years beginning in 2015, the personal exemption amount under § 151(d) is $4,000. (2) Phaseout. For taxable years beginning in 2015, the personal exemption phases out for taxpayers with the following adjusted gross income amounts:

AGI – Beginning AGI – Completed Filing Status of Phaseout Phaseout Married Individuals Filing Joint Returns and $309,900 $432,400 Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $284,050 $406,550 Unmarried Individuals (other than Surviving $258,250 $380,750 Spouses and Heads of Households) (§ 1(c))

Married Individuals Filing Separate $154,950 $216,200 Returns (§ 1(d)) .25 Eligible Long-Term Care Premiums. For taxable years beginning in 2015, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $380 More than 40 but not more than 50 $710 More than 50 but not more than 60 $1,430