June 1, 2020: Legal Alert: IRS Releases 2021 HSA Contribution Limits, HDHP Deductible, Out-of-Pocket Limits

Please find below a link to the BAN Legal Alert on Rev. Proc. 2020-32, which adjusts the HSA/HDHP limits for 2021. We’ve also included the ACA out-of-pocket limits for 2021 and a review of how the HSA rules work with the ACA’s embedded OOP rule.

This alert is of interest to employers that sponsor HSA-qualified plans or plans subject to the ACA out-of-pocket limits.