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The Wagner Law Group

The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and investment management.


Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has seven offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 34 attorneys, senior benefits consultant and five paralegals combine many years of experience in their fields of practice with a variety of backgrounds. Seven of the attorneys are AV-rated by Martindale-Hubbell and six are Fellows of the American College of Employee Benefits Counsel, an invitation-only organization of nationally recognized employee benefits lawyers.  Seven of the firm's attorneys have been named to the prestigious Super Lawyers list for 2017, which highlights outstanding lawyers based on a rigorous selection process.




Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Washington, D.C.

Tel: (202) 969-2800


Fax: (202) 969-2568

 800 Connecticut Avenue, N.W.

Suite 810

Washington, D.C. 20006



Tel: (847) 990-9034

Fax: (847) 557-1312

190 South LaSalle Street

Suite 2100

Chicago, IL 60603



Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
25 W. Moody Avenue
St. Louis, MO  63119 


Lincoln, MA

Tel: (617) 532-8080

Fax: (617) 532-9090

55 Old Bedford Road

Lincoln, MA 01773







 IRS Announces 2019 HSA Limits


May 16, 2018




The IRS has announced the 2019 calendar year dollar limits for health savings account ("HSA") contributions, and the minimum deductible amounts and maximum out-of-pocket expenses for high deductible health plans ("HDHPs"). By law, these limits are indexed annually to adjust for inflation.


Background. HSA contributions may only be made by or for individuals who enroll in HDHPs, among other requirements. Internal Revenue Code Section 223(c)(2)(A) provides the definition, annual deductible minimum and out-of-pocket maximum for HDHPs.


NOTE: The HDHP out-of-pocket maximum includes in-network deductibles, copayments and coinsurance, but does not include premiums or balance-billing for out-of-network services.


Revenue Procedure 2018-30. For 2019, the HSA contribution limit for a self-only HSA is $3,500 (a $50 increase from calendar year 2018) and $7,000 for a family HSA (a $100 increase from calendar year 2018).


To qualify as an HDHP in 2019, a plan must have a minimum annual deductible of at least $1,350 for self-only coverage (no change), and $2,700 for family coverage (no change). The maximum out-of-pocket expenses permitted for an HDHP is $6,750 for self-only coverage (a $100 increase) and $13,500 for family coverage (a $200 increase).


Takeaway for Employers. Employers are advised to begin updating payroll and plan administration systems to reflect the 2019 cost-of-living adjustments. In addition, employers should incorporate the 2019 HSA limits into all relevant participant communications, such as open enrollment and communication materials, plan documents and summary plan descriptions.


Rev. Proc. 2018-30 is available at: https://www.irs.gov/pub/irs-drop/rp-18-30.pdf


IRS Reinstates Family Deduction Limit for HSA Contributions in 2018 


The IRS has announced, in Revenue Procedure 2018-27, relief for taxpayers with family coverage under a High Deductible Health Plan ("HDHP") who contribute to a Health Savings Account ("HSA"). Specifically, for 2018, taxpayers with family coverage under a HDHP may treat $6,900 as the maximum deductible HSA contribution.


Earlier this year, the IRS announced that inflation adjustments made under the Tax Cuts and Jobs Act would reduce the previously announced annual HSA limit for family coverage to $6,850 (a $50 reduction). To avoid confusion, the IRS has now restored the $6,900 deduction limit for 2018.



Rev. Proc. 2018-27 is available at: https://www.irs.gov/pub/irs-drop/rp-18-27.pdf




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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.