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2012 Health Savings Account Cost of Living Adjustments HomePrintE-mail
2011-05/16 Mary Ellen Schill                                                              Printer Friendly PDF Version

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.  Unlike last year, there have been some adjustments in the limits for 2012.

 

HSA/HDHP Requirement

Cost-of-Living Adjustments

Limit on HSA Contributions - Self-only HDHP

2011 - $3,050

2012 - $3,100

 

Limit on HSA Contributions - Family HDHP

2011 - $6,150

2012 - $6,250

 

HDHP Required Deductible - Self-only HDHP

2011 - $1,200

2012 - $1,200

 

HDHP Required Deductible - Family HDHP

2011 - $2,400

2012 - $2,400

 

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

2011 - $5,950

2012 - $6,050

 

HDHP Out-of-pocket Maximum - Family HDHP

2011 - $11,900

2012 - $12,100

HSA Catch-up Contribution Limit

2011 - $1,000

2012 - $1,000

 

All of the above are for calendar year 2012.

 

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, Sara Ackermann, and Bryan Symes.  

 

© 2011 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.