Protection Planning


Eligible long-term care premium deduction limits

2011 2012
Age 40 or under $340 $350
Age 41-50 $640 $660
Age 51-60 $1,270 $1,310
Age 61-70 $3,390 $3,500
Over age 70 $4,240 $4,370

Per diem limit

2011 2012
Periodic payments for qualified long-term care insurance/certain life insurance: $300 $310

Archer Medical Savings Accounts

High deductible health plan–self-only coverage 2011 2012
Annual deductible–minimum $2,050 $2,100
Annual deductible–maximum $3,050 $3,150
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed $4,100 $4,200
High deductible health plan–family coverage 2011 2012
Annual deductible–minimum $4,100 $4,200
Annual deductible–maximum $6,150 $6,300
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed $7,500 $7,650

Health Savings Accounts (HSAs)

Annual contribution limit 2011 2012
Self-only coverage $3,050 $3,100
Family coverage $6,150 $6,250
High deductible health plan–self-only coverage 2011 2012
Annual deductible–minimum $1,200 $1,200
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed $5,950 $6,050
High deductible health plan–family coverage 2011 2012
Annual deductible–minimum $2,400 $2,400
Annual out-of-pocket expenses required to be paid (other than for premiums) can’t exceed $11,900 $12,100
2011 2012
Annual catch up contribution limit for individuals age 55 or older $1,000 $1,000

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