In Rev Proc 2007-36, the IRS released 2008 cost of living adjustments for health savings accounts. Following are annual deductible amounts for a high deductible health plan (HDHP) used in conjunction with a health savings account (HSA), and limits for out-of-pocket expenses and contributions for both 2007 and 2008.
| Individual/Self Only | Family |
2007 | 2008 | 2007 | 2008 |
HDHP Annual Deductible | $1,100 | $1,100 | $2,200 | $2,200 |
Out-of-Pocket Expenses | $5,550 | $5,600 | $11,000 | $11,200 |
Contribution Limits | $2,850 | $2,900 | $5,650 | $5,800 |
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