Included are the new Health Savings Account (HSA) limits for contributions, and deductibles and out-of-pocket numbers for H.S.A. High Deductible Health Plans (HDHP).
The HSA maximum contribution for individuals increases to $2,700 from $2,650 in 2005, while the maximum contribution for families increases to $5,450 from $5,250. The catch up contribution for those aged 55 and over increases to $700 from $600 in 2005.
The maximum out-of-pocket for HSA HDHPs will be $5,250 for individuals and $10,500 for families in 2006. The minimum deductible for HSA HDHPs will increase to $1,050 for individuals and $2,100 for families.
IR-2005-70 can be viewed here .