SECTION 1. PURPOSE

This revenue procedure provides the 2010 inflation adjusted amounts for Health

Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.

SECTION 2. 2010 INFLATION ADJUSTED ITEMS

Annual contribution limitation . For calendar year 2010, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,050. For calendar year 2010, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,150.

High deductible health plan . For calendar year 2010, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,950 for self-only coverage or $11,900 for family coverage.