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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 24 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

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
100 South 4th Street, Suite 550
St. Louis, MO  63102 







August 25, 2016


 Health and Welfare Law Alert




IRS Announces 2017 HSA Limits 




The IRS has announced, via Revenue Procedure ("Rev. Proc.") 2016-28, the 2017 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. In general, HSA contributions may only be made for individuals who enroll in HDHPs. 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.


Rev. Proc. 2016-28. For 2017, the HSA contribution limit for a self-only HSA is $3,400 (a $50 increase from 2016) and $6,750 for a family HSA (unchanged from 2016).


To qualify as a HDHP in 2017, a plan must have a minimum annual deductible of $1,300 for self-only coverage (the same as for 2016), or $2,600 for family coverage (the same as for 2016). The maximum out-of-pocket expenses permitted for a HDHP is $6,550 for self-only coverage and $13,100 for family coverage.


Takeaway for Employers. Employers are advised to begin updating payroll and plan administration systems to reflect the 2017 cost-of-living adjustments announced in Rev. Proc. 2016-28. In addition, employers should incorporate the 2017 HSA limits into all relevant participant communications, like open enrollment and communication materials, plan documents and summary plan descriptions.


Rev. Proc. 2016-28 is available at: https://www.irs.gov/pub/irs-drop/rp-16-28.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.