In Rev Proc 2011-32, the IRS released the 2012 cost of living adjustments (COLA) for health savings accounts. Note, the statutory high deductible health plan (HDHP) minimum deductibles remain unchanged from the 2011 limits. The HDHP out-of pocket limits, and the statutory HSA contribution amounts, have increased slightly.
| Individual/Self Only | Family |
2011 | 2012 | 2011 | 2012 |
HDHP Annual Deductible | $1,200 | $1,200 | $2,400 | $2,400 |
HDHP Annual Out-of-Pocket Limits | $5,950 | $6,050 | $11,900 | $12,100 |
Contribution Limits | $3,050 | $3,100 | $6,150 | $6,250 |
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