HSA limits for 2008 are as follows:
Annual Contribution Limits: The maximum HSA contribution is $2,900 for individual coverage and $5,800 for family coverage.
High Deductible Health Plan Limits:
· Deductible: The minimum deductible for HSA-qualified high deductible health plans is $1,100 for individual coverage and $2,200 for family coverage policies.
· Out- of-Pocket Maximums: The out- of-pocket maximums are $5,600 for individual coverage and $11,200 for family coverage policies.
Original Source: Rev. Proc 2007-36 http://www.irs.gov/irb/2007-22_IRB/ar14.html#d0e3138