The IRS released Revenue Procedure 2018-10 which modifies and supersedes certain sections of Revenue Procedure 2017-58 and supersedes Revenue Procedure 2017-37 to reflect by new tax law (pub. L no. 115-97 enacted December 22, 2017. This law changed the annual inflation adjustment factor from the “Consumer Price Index” (CPI) to a new factor known as “chained CPI.” These changes are effective as of the beginning of 2018.

As a result, the HSA family contribution limit has been affected for 2018. The limit has been decreased from $6,900 to $6,850. All the other contribution limits, HDHP limits and out-of pocket limits remain the same for 2018.