2012 Health Savings Account Cost-of-Living Adjustments
By Mary Ellen Schill
May 16, 2011
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.
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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