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2011 Health Savings Account Cost of Living Adjustments HomePrintE-mail
2010-05/24 Mary Ellen Schill

 

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.  As set forth below, for 2011, no adjustments have been made to the 2010 amounts.

 

HSA/HDHP Requirement

Cost-of-Living Adjustments

Limit on HSA Contributions - Self-only HDHP

2010 - $3,050

2011 - $3,050

 

Limit on HSA Contributions - Family HDHP

2010 - $6,150

2011 - $6,150

 

HDHP Required Deductible - Self-only HDHP

2010 - $1,200

2011 - $1,200

 

HDHP Required Deductible - Family HDHP

2010 - $2,400

2011 - $2,400

 

HDHP Out-of-pocket Maximum - Self-only HDHP

2010 - $5,950

2011 - $5,950

 

HDHP Out-of-pocket Maximum - Family HDHP

2010 - $11,900

2011 - $11,900

HSA Catch-up Contribution Limit

2010 - $1,000

2011 - $1,000

 

All of the above are for calendar year 2011.

 

For further information, please contact Attorney Mary Ellen Schill, who prepared this article, or any of the attorneys within the Employment, Labor & Benefits Practice Group of Ruder Ware: Ron Rutlin, Dean Dietrich, Jeffrey T. Jones, Christopher Toner, and Sara Ackermann.  

 

© 2010 Ruder Ware, L.L.S.C. Accurate reproduction with acknowledgment granted. All rights reserved.
This document provides information of a general nature regarding legislative or other legal developments. None of the information contained herein is intended as legal advice or opinion relative to specific matters, facts, situations, or issues, and additional facts and information or future developments may affect the subjects addressed.