In my January 15 blog post I mentioned that the tax reform law (P.L. 115-97) changed the annual inflation adjustment factor from the “Consumer Price Index” (CPI) to a new factor known as “chained CPI.” While the change is effective for calendar year 2018, even I didn’t expect the change to impact the HSA amounts so soon. But today the IRS published Internal Revenue Bulletin (IRB) 2018-10 which includes Revenue Procedure (Rev. Proc.) 2018-18. This bulletin describes adjustments to HSAs and many other tax items resulting from the tax reform legislation. Thankfully, only one HSA amount is impacted. Unfortunately, it is the family contribution limit that has been impacted (see the updated table on our website). As a result, we will be updating our projections for 2019. Look for my final projections for 2019 in April.