*FOR TAX YEAR 2007
A high deductible health plan (HDHP) is defined as one having an:

Annual deductible amount of:
  • $1,900 to $2,850 for Self-Only coverage
  • $3,750 to $5,650 for Family coverage

Annual out-of-pocket expense maximum of:
  • $3,750 for Self-Only coverage
  • $6,900 for Family coverage

For Self-Only coverage, annual contributions to the MSA may be made up of 65% of the HDHP's annual deductible amount.

For Family coverage, the maximum contributions is 75% of the HDHP's annual deductible amount.