On May 2, 2013, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2013-25, which set the annual limit on deductions permitted in 2014 for health savings accounts at $3,300 for individuals with self-only coverage under a high-deductible health plan and at $6,550 for individuals with family coverage under a high-deductible health plan. A high-deductible health plan for calendar year 2014 is a plan that has an annual deductible of at least $1,250 for self-only coverage or $2,500 for family coverage.

Revenue Procedure 2013-25 can be found here.