Consumer-directed health plans:
Cost control strategies for the health reform era

Published January 2011
Page 7 update effective April 2012
Reason for update: Changes to HSA/HDHP minimum deductible and maximum out-of-pocket limits

The IRS has announced adjustments that affect health savings accounts and high deductible health plans in 2013. The Health Spending Account (HSA) contribution limits and high deductible health plan out-of-pocket maximums have slightly increased for 2013.

HSA contribution limits:

• Individuals (self-only coverage) — $3,250 (up $150 from 2012)
• Family coverage — $6,450 (up $200 from 2012)

HDHP minimum required deductibles:

• $1,250 for self-only coverage
• $2,500 for family coverage

Out-of-pocket maximum:
(Out-of-pocket expenses include deductibles, co-payments, and other amounts, but not premiums)

• $6,250 for self-only coverage
• $12,500 for family coverage

Download the original report, published before these updates became available. Contact your Unum sales representative for consultative help in creating a health reform-friendly benefits strategy. Consumer-directed health plans:
Cost control strategies for the health reform era

Published January 2011
Page 7 update effective May 2011
Reason for update: New information released by the IRS on HDHP limits

On May 16, the IRS released Revenue Procedure 2011-32. This provides the inflation-adjusted Health Spending Account (HSA) contribution and High Deductible Health Plan (HDHP) minimum deductible and out-of-pocket limits for 2012. The higher rates reflect the cost-of-living adjustment and rounding rules of Internal Revenue Code section 223. The 2012 amounts are shown below.

2012 Limits for Health Savings Accounts (HSA) and High-Deductible Health Plans (HDHP)
	For 2012	For 2011	Change
HSA statutory contribution amount	Individual: $3,100 Family: $6,250	Individual: $3,050 Family: $6,150	Individual: +$50 Family: +$100
HSA catch-up contributions (age 55 or older)	$1,000	$1,000	No change
HDHP minimum deductible amounts	Individual: $1,200 Family: $2,400	Individual: $1,200 Family: $2,400	No change
HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums)	Individual: $6,050 Family: $12,100	Individual: $5,950 Family: $11,90	Individual: +$100 Family: +$200

Impact on employers — Some administrative burden. Employers with HDHP/HSA plans will need to communicate the change to employees and make sure the new levels are included in enrollment materials.

Impact on employees — The increase will provide a small amount of help for employees struggling with medical bills.

Download the original report, published before these updates became available. Contact your Unum sales representative for consultative help in creating a health reform-friendly benefits strategy.