In Rev Proc 2012-26, the IRS released the 2013 cost of living adjustments (COLA) for health savings accounts. The HDHP minimum deductibles, out-of pocket limits, and the statutory HSA contribution amounts, have increased slightly. The $1,000 catch up contribution available to accountholders aged 55 and over is not subject to a cost of living adjustment and thus, remains at $1,000.
| Individual/Self Only | Family |
2013 | 2012 | 2013 | 2012 |
HDHP Annual Deductible | $1,250 | $1,200 | $2,500 | $2,400 |
HDHP Annual Out-of-Pocket Limits | $6,250 | $6,050 | $12,500 | $12,100 |
Contribution Limits | $3,250 | $3,100 | $6,450 | $6,250 |
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