The Treasury and IRS have released the 2010 inflation adjusted amounts for health savings accounts under Code Sec. 223(g). For calendar year 2010, the annual limitation on deductions under Code Sec. 223(b)(2) for an individual with self-only coverage under a high-deductible plan is $3,050 ($6,150 for an individual with family coverage). A "high deductible health plan" is defined in Code Sec. 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage and annual out-of-pocket expenses (deductibles, co-payments and other amounts, but not premiums) which do not exceed $5,950 for self-only coverage or $11,900 for family coverage.