New inflation-adjusted limits for contributions, deductibles, and out-of-pocket expenses for health savings accounts (HSAs) have been released by the Internal Revenue Service (IRS). For 2013, the annual limitation on deductions for an individual with self-only coverage under a high-deductible health plan is $3,250. For an individual with family coverage, the limitation is $6,450. A high-deductible health plan is defined under Internal Revenue Code § 223(c)(2)(A) as a health plan with an annual deductible for 2013 that is not less than $1,250 for self-only coverage or $2,500 for family coverage. To qualify as a high-deductible health plan in 2013, annual out-of-pocket expenses for deductibles, co-payments, and other amounts (not including premiums) also must not exceed $6,250 for self-only coverage and $12,500 for family coverage.