Today, the IRS issued Revenue Procedure 2026-24, which provides inflation adjustments for Health Savings Accounts ("HSAs"), Excepted Benefit Health Reimbursement Arrangements ("HRAs"), and the relatively new Direct Primary Care Service Arrangements ("DPCSAs") for 2027.  These amounts are as follows:

• HSA contribution limit: $4,500 (self-only)/$9,000 (family) (increased by $100/$250 from 2026)
• High Deductible Health Plan minimum deductible: $1,750 (self-only)/$3,500 (family) (increased by $50/$100 from 2026)
• High Deductible Health Plan maximum out-of-pocket limit: $8,700 (self-only)/ $17,400 (family) (increased by $200/$400 from 2026)
• Excepted Benefit HRA: $2,250 (newly available) (increased by $50 from 2026)
• DPCSA: $150/$300 fees per month (no change from 2026)

For background on a DPSCA, please see our Groom summary here: A Big, Beautiful Break for HSAs: IRS Guidance on the One Big Beautiful Bill Act’s HSA Provisions | Groom Law Group 

With this key information, plan design changes for 2027 can commence!