2010 offers individuals and families additional opportunities to save for current and future health care with a health savings account:

• HSA holders can choose to save up to $3,050 for an individual and $6,150 for a family (HSA holders 55 and older get to save an extra $1,000 which means $4,050 for an individual and $7,150 for a family) – and these contributions are 100% tax deductible from gross income.
• Minimum annual deductibles are $1,200 for self-only coverage or $2,400 for family coverage.
• Annual out-of-pocket expenses (deductibles, co-payments and other amounts, but not premiums) cannot exceed $5,950 for self-only coverage and $11,900 for family coverage.

	Minimum Deductible	Maximum Out-of-Pocket		Contribution Limit	55+ Contribution
Single	$1,200	$5,950		$3,050	$1,000
Family	$2,400	$11,900		$6,150	$1,000