2012 Health Savings Account Cost-of-Living Adjustments

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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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