Take note if you’re a small business that offers a combination of a high-deductible health plan and a medical savings account (MSA).

The IRS has released the 2009 contribution limits. For self coverage:

• the deductible must be no less than $2,000 and no more than $3,000 to qualify for an MSA, and
• an employee’s annual out-of-pocket expenses can’t exceed $3,850.

For family coverage:

• yearly deductibles must be no less than $4,000 and no more than $6,050 and
• out-of-pocket expenses for the year can’t exceed $7,550.