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Text of Rev. Proc. 2012-41, Inflation-Adjusted Non-Retirement Items for 2013, Including Medical Savings Accounts and Eligible Long-Term Care Premiums (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 18, 2012
"For taxable years beginning in 2013, the term 'high deductible health plan' as defined in Section 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,150 and not more than $3,200, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $4,300."

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