The IRS recently issued Revenue Procedure 2009-29 which announces the inflation adjusted amounts for health savings accounts (HSAs) for calendar year 2010 as determined under Section 223 of the Internal Revenue Code. Employers should inform employees of these increases, if necessary and applicable. The 2010 increases include the following: Annual HSA contribution limits: $3,050 for self-only high-deductible health plan (“HDHP”) coverage (up $50 from 2009) and $6,150 for family HDHP coverage (up $200 from 2009). HSA catch-up contribution limit (applicable to individuals who are 55 or older): $1,000. HSA required minimum annual HDHP deductible: $1,200 for self-only HDHP coverage (up $50 from 2009) and $2,400 for family HDHP coverage (up $100 from 2009). Maximum HDHP out-of-pocket expense (including items such as deductibles, co-payments, and co-insurance, but not premiums): Limited to $5,950 for self-only HDHP coverage (up $150 from 2009) and $11,900 for family HDHP coverage (up $300 from 2009).