HSAs have been adjusted for inflation for 2013, raising the maximum that can be contributed to the account and the minimum deductibles and personal spending limits for high-deductible health-insurance plans (HDHP).

The maximum deductible HSA pay-in will be $3,250 for self-only plans and $6,450 for those with family coverage. Those 55 or older by the end of 2013 can add another $1,000. Only those who have a qualifying HDHP can make HSA contributions. The plan must have a minimum plan deductible of $1,250 for individual coverage or $2,500 for family. Out-of-pocket costs to cover plan deductibles, co-payments and such-but not premiums-are limited to $6,250 for singles and $12,500 for families.

HSA funds are tax-free when used for medical expenses; those for non-medical expenses are taxable, and there is a 20-percent penalty before age 65, unless one is permanently disabled.