2010 Changes

For Archer MSA purposes for 2010, the minimum annual deductible of a high deductible health plan increases to $2,000 ($4,050 for family coverage). The maximum annual deductible of a high deductible health plan increases to $3,000 ($6,050 for family coverage). The maximum out-of-pocket expenses limit increases to $4,050 ($7,400 for family coverage).

2009 Changes

For Archer MSA purposes for 2009, the minimum annual deductible of a high deductible health plan increases to $2,000 ($4,000 for family coverage). The maximum annual deductible of a high deductible health plan increases to $3,000 ($6,050 for family coverage). The maximum out-of-pocket expenses limit increases to $4,000 ($7,350 for family coverage).

2008 Changes

Expiration of Archer MSAs. After 2007, you cannot be treated as an eligible individual for Archer MSA purposes unless:

• You were an active participant for any taxable year ending before 2008, or
• You became an active participant for a tax year ending after 2007 by reason of coverage under a high deductible health plan of an Archer MSA participating employer.

Limits increased. For Archer MSA purposes, the minimum annual deductible of a high deductible health plan increased to $1,950 ($3,850 for family coverage). The maximum annual deductible of a high deductible health plan increased to $2,900 ($5,800 for family coverage). The maximum out-of-pocket expenses limit increased to $3,850 ($7,050 for family coverage).