HSA Limits: Employee + 1 Coverage

[Guest ColeStevenson]

With the repreal of the "lesser of rule" by the Tax Relief and Health Care Act of 2006 I am left wondering what the appropriate HSA contribution limitation would be for our HDHP coverage tier called "Employee plus one" -- It's not self-only and it's not family coverage.

Is anything other than self-only considered family coverage for HSA contribution limit purposes?

Thanks in advance,

Cole

[Guest ColeStevenson]

OK - I think I've answered my own question at IRC §223©(4) which simply states:

' The term “family coverage” means any coverage other than self-only coverage. '

So, the 2007 HSA contribution limit for Employee +1 coverage is $5650 -- same as family coverage.

Agree?

[Jacmo]

Agreed.