By Mary Ellen Schill
May 24, 2010
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.
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.
This document provides information of a general nature regarding legislative or other legal developments, and is based on the state of the law at the time of the original publication of this article. 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. You should not act upon the information in this document without discussing your specific situation with legal counsel.
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