Contribution Limits Health Savings Account Retirement Plans Health Savings Account Contribution Limits IRS Requirements for 2008   Single Plan Family Plan Minimum Deductible $1,100 $2,200 Maximum Out-of-Pocket $5,600 $11,200 Contribution Limit $2,900 $5,800 Catch-Up Contribution (55 or older)* $900 $900 * If a spouse is also 55 or older, a second HSA may be established and a second catch-up contribution of $900 may be made to that account if desired.   IRS Requirements for 2009   Single Plan Family Plan Minimum Deductible $1,150 $2,300 Maximum Out-of-Pocket $5,800 $11,600 Contribution Limit $3,000 $5,950 Catch-Up Contribution (55 or older)* $1,000 $1,000 * If a spouse is also 55 or older, a second HSA may be established and a second catch-up contribution of $1000 may be made to that account if desired.   IRS Requirements for 2010   Single Plan Family Plan Minimum Deductible $1,200 $2,400 Maximum Out-of-Pocket $5,950 $11,900 Contribution Limit $3,050 $6,150 Catch-Up Contribution (55 or older)* $1,000 $1,000 * If a spouse is also 55 or older, a second HSA may be established and a second catch-up contribution of $1000 may be made to that account if desired.    Retirement Plan Contribution Limits 401k, 403b, & 457 Plans: $15,000 for 2006; $15,500 for 2007 & 2008; $16,500 for 2009. Catch-up contribution allowed if contributor is age 50 or older by year end:  $5,000 for 2006 - 2008, $5,500 for 2009. IRA Contribution Limits: $4,000 for 2005-2007; $5,000 in 2008 - 2010 Catch-up contribution allowed if contributor is age 50 or older by year end: $1,000 for 2006-2009 Simple Salary Reduction Limits:  $10,000 for 2006; $10,500 for 2007 & 2008; $11,500 for 2009. Catch-up contribution allowed if contributor is age 50 or older by year end: $2,500 SEP's: Maximum Contributions: $44,000 for 2006; $45,000 for 2007; $46,000 for 2008; $49,000 for 2009.