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