[Rev. Proc. 2015-30]
Contribution Limits
The IRS has released the 2016 cost-of-living adjustments affecting HSAs and HDHPs. The 2016 annual HSA contribution limit for individuals with self-only HDHP coverage is $3,350 (no increase from 2015), and the limit for individuals with family HDHP coverage is $6,750 (a $100 increase from 2015).

HDHP Out-of-Pocket Maximums
The 2016 maximum  limit on out-of-pocket expenses (including items such as deductibles, co-payments, and co-insurance, but not premiums) for self-only HDHP coverage is $6,550 (a $100 increase from 2015), and the limit for family HDHP coverage is $13,100 (a $200 increase from 2015).

HDHP Minimum Required Deductibles 
The 2016 minimum annual deductible for self-only HDHP coverage is $1,300 (no increase from 2015) and the minimum annual deductible for family HDHP coverage is $2,600 (no increase from 2015).

Post Deductible HRAs
Employers with a Post-Deductible HRA should confirm that the employee front-end deductible responsibility is at least $1,300 for single coverage / $2,600 for family coverage in order to maintain participant’s eligibility for HSAs in 2016. This provision is the same as 2015.

Please contact DBS at 1-800-234-1229 with any questions.