What are the deductible and contribution limitations?
Contributions by the employer are not included in the individual’s taxable income. Contributions by an eligible individual are tax deductible. Contributions by family members of an eligible individual are deductible by the eligible individual. For 2009, the minimum deductible is $1,150 for self-only and $2,300 for family. The maximum contribution is $3,000 for self-only and $5,950 for family. The maximum out-of-pocket is $5,800 for self-only and $11,600 for family.
