The Internal Revenue Service (IRS) recently issued Revenue Procedure 2012-26 which contained new limitations governing health savings accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2013. Listed below are the updated limits:

HSA Contribution Limits

Self only: $3,250 (up from $3,100)

Family: $6,450 (up from $6,250)

HDHP Out-of-Pocket Expense Limits

Self only: $6,250 (up from $6,050)

Family: $12,500 (up from $12,100)

HDHP Deductible Limits

Self only: $1,250 (up from $1,200)

Family: $2,500 (up from $2,400)

These new limits are for the 2013 calendar year, effective Jan. 1, 2013.