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FSA/HSA/HRA Changes

High-deductible health plans (HDHPs) with HSAs must follow Internal Revenue Service (IRS) rules. HSA plans have minimum deductible and maximum OOP limits.

The IRS issued 2018 inflation adjusted amounts for Health Savings Accounts (HSAs).  This revenue procedure is effective for calendar year 2018.

For self-only coverage (2018)

  • The annual deductible must be at least $1,350 (non-embedded)/$2, 700 (embedded)
  • The annual out-of-pocket limits may not exceed $6,650
  • The annual contribution limits are $3,450

For family coverage (2018)

  • The annual deductible must be at least $2,700
  • The annual out-of-pocket limits may not exceed $13,300
  • The annual contribution limits are $6,900

FSA, HSA, HRA Changes

Learn about changes to these health spending accounts, particularly over-the-counter medications, under the Patient Protection and Affordable Care Act.

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