For 2010 you can put as much as $3,050 when you have a qualified plan that covers just you called "single coverage" and $6,150 for family coverage (coverage that includes both the employee and their dependent(s))  in your Health Savings Account.  This new amount has no bearing on your annual deductible or out of pocket maximum.  Under the old rules the amount you could put into your account was limited to your annual deductible. For 2009 the maximums are $3,000/$5,950.

Also new is when you can start your qualified medical plan, called a High Deductible Health Plan, and still make the full contribution to your account.  The old rule required you to prorate your annual contribution if you start your plan after January.  The new rule removes this requirement and allows you to make the full contribution anytime during the year your plan started.  Since deductibles are never prorated, this was a practical adjustment.

The "Catch up" provision allows those 55 or over to invest an additional $1,000 extra each year.

Finally, the new rules allows one to roll their IRA and Health Reimbursement funds into their Health Savings Accounts.