The IRS has released the inflation-adjusted limitation amounts for health savings accounts (HSA) for 2014. The limitation on deductions for contributions to an HSA for an individual with individual-only coverage increases from $3,250 to $3,300. For individuals with family coverage, the limitation increases from $6,450 to $6,550. In determining whether a plan is a high-deductible health plan for 2014, the limits remain the same; an annual deductible of not less than $1,250 for individual-only coverage and $2,500 for family coverage. (IRS Rev. Proc. 2013-25)