In Revenue Procedure 2013-25, the IRS announced the official 2014 inflation-adjusted amounts for health savings accounts (HSAs). These limits include the maximum annual HSA contribution amount, the minimum annual deductible for a high-deductible health plan (HDHP) and the maximum annual out-of-pocket (OOP) expense limits for an HDHP. The maximum annual OOP expense limits in 2014 for an HSA-qualifying HDHP (i.e., $6,350 self-only/$12,700 family) are the same amounts applying to 2014 OOP expense limits for all non-grandfathered group health plans, as required under the health care reform law.


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