The maximum contributions that can be made to health savings accounts in 2010 will increase as will the minimum deductible imposed by health insurance plans linked to HSAs and the maximum out-of-pocket expenses that employees can be required to pay.
The maximum contribution that can be made to an HSA in 2010 for employees with single [...]

Normally, you are permitted to contribute 1/12th of your annual maximum for each FULL month you are covered by the HDHP.  For example if you have single coverage and are covered for 6 of 12 months in the TAX year, you may contribute 6/12ths of the annual maximum of $2900 (in 2008) or $1,450. Some [...]

An HSA provides several financial benefits:

Above-the-line tax deductible contributions
Tax free dollars to pay for qualified medical expenses for the account holder, spouse, and tax dependents
Tax free growth of the investment
Roll over unused funds
Full portability if the account holder changes jobs
Lower insurance premiums
HSA can be used as a supplement retirement
No limit on the size of [...]