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Annual contribution limitation. For calendar year 2009, the annual limitation on deductions under 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,000. For calendar year 2009, the annual limitation on deductions under 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $5,950.
High deductible health plan. For calendar year 2009, 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 $1,150 for self-only coverage or $2,300 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,800 for self-only coverage or $11,600 for family coverage.
Rick
High deductible health plan. For calendar year 2009, 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 $1,150 for self-only coverage or $2,300 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,800 for self-only coverage or $11,600 for family coverage.
Rick
