I am right now trying to choose between one plan that has a $1500 deductible and $3000 maximum out of pocket but would require a $63 weekly payroll deduction or about $250 a month towards the premiums, or another plan that has a $3000 deductible and a $5000 maximum OOP with no contribution towards the monthly premiums. The advantage of the first plan is the low deductible and maximum OOP, but the disadvantage is that I pay $250 a month for premiums. The advantage of the second plan is that I can open a health savings account, put up to $3400 in it towards medical bills including my $3000 deductible, and get a line item tax deduction. I am discussing the tax advantages with my accountant and have to make a decision by Thursday on one or the other. What's not clear to me is whether the payroll reductions on the first plan would be permitted to reduce my taxable income because I am also having money taken out for an IRA, and if so whether it's better to take a reduction in taxable income as opposed to a line item deduction. The premium payments from payroll would amount to $3200 annually vs. the other plan in which I can put up to $3400 in an HSA. I am also on Remicade which I presume will cause me to go to the maximum out of pocket no matter what I select.