Note: None of this should be taken as legal or tax advice
The Treasury Department and IRS issued new guidelines for people contributing to a Health Saving Accounts (HSAs) in 2010.
For 2010, in order to contribute to an HSA, your minimum deductible on health insurance from all sources (including HRAs) must be at least $1,200 (self-only coverage) or $2,400 (family coverage). The annual out-of-pocket maximum on your HDHP cannot exceed $5,950 (self-only coverage) or $11,900 (family coverage).
The maximum annual HSA contributions from all sources for 2010 are $3,050 (self-only coverage) or $6,150 (family coverage).
Please see the US Treasury
Index Amounts for additional information.