Rolling totals in a view
I think this will work you have to use an inline select statement to get the running total, essentially this is what SUM() OVER function does in 2012+ except the engine was designed to handle the function faster.  

WITH C AS (
    SELECT EmployeeID
            ,PlanCode
            ,IssCost
            ,(SELECT SUM(IssCost) FROM Payroll as b WHERE a.EmployeeID = b.EmployeeID AND a.PlanCode &gt;= b.plancode) as YTD
    FROM Payroll as a   
)
SELECT  EmployeeID
    ,PlanCode
    ,IssCost
    ,YTD
    ,(YTD - 400 + abs(IssCost - 400))/2 AS OutOfPocket
FROM C
ORDER BY EmployeeID, PlanCode