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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
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Limit on HSA Contributions - Family HDHP |
2011 - $6,150
2012 - $6,250
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HDHP Required Deductible - Self-only HDHP |
2011 - $1,200
2012 - $1,200
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HDHP Required Deductible - Family HDHP |
2011 - $2,400
2012 - $2,400
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HDHP Out-of-pocket Maximum - Self-only HDHP |
2011 - $5,950
2012 - $6,050
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HDHP Out-of-pocket Maximum - Family HDHP |
2011 - $11,900
2012 - $12,100 |
HSA Catch-up Contribution Limit |
2011 - $1,000
2012 - $1,000
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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. |