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A Better Partnership


Aug 2008
August 13, 2008

IRS Sets 2009 Limits For HSAs

The U.S. Treasury Department and Internal Revenue Service recently released the 2009 indexed amounts, adjusted for inflation, for high-deductible health plans (HDHPs) and health savings accounts (HSAs) under Code section 223(g). The table below summarizes key 2008 and 2009 limits:


Calendar Year 2008

Calendar Year 2009






Annual HSA contribution limit





HDHP Minimum Deductible





HDHP Maximum Out-of-Pocket Limit
(includes deductibles, co-payments and
other amounts but not premiums)





Catch-Up Contribution Limit $900 $1,000
(age 55 or older by year-end)*





*If a spouse is also 55 or older, a catch-up contribution ($900 in 2008, $1,000 in 2009) may also be made to the spouse’s separate HSA account if the spouse is HSA-eligible.

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