2010 Health Savings Account Cost of Living Increases
By Mary Ellen Schill
May 19, 2009
The Internal Revenue Service has announced the cost-of-living adjustments for the HSA contribution limits and for High Deductible Health Plan (HDHP) deductibles and out-of-pocket maximums.
| HSA/HDHP Requirement | Cost-of-Living Adjustments |
| Limit on HSA Contributions – Self-only HDHP | 2009 – $3,000
2010 – $3,050 |
| Limit on HSA Contributions – Family HDHP | 2009 – $5,950
2010 – $6,150 |
| HDHP Required Deductible – Self-only HDHP | 2009 – $1,150
2010 – $1,200 |
| HDHP Required Deductible – Family HDHP | 2009 – $2,300
2010 – $2,400 |
| HDHP Out-of-pocket Maximum – Self-only HDHP | 2009 – $5,800
2010 – $5,950 |
| HDHP Out-of-pocket Maximum – Family HDHP | 2009 – $11,600
2010 – $11,900 |
| HSA Catch-up Contribution Limit | 2009 – $1,000
2010 – $1,000 |
All of the above are for calendar year 2010.
If you have questions regarding the above, please contact Mary Ellen Schill, the author of this article, or any of the attorneys in the Employment & Benefits Practice Group of Ruder Ware.
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