to custodial accounts). (b) Limitations (1) Annual limitation (A) In general The limitation amount specified in this paragraph is— (i) $10,000 in the case of a qualified health plan with an actuarial value of less than 55 percent, (ii) $8,600 in the case of a qualified health plan with an actuarial value that is 55 percent or more and less than 65 percent, and (iii) $7,200 in the case of a qualified health plan with an actuarial value that is 65 percent or more. (B) Actuarial value of qualified health plan For purposes of subparagraph (A), the actuarial value of a qualified health plan is the percentage of the total average costs of covered benefits under the health plan. (2) Account accumulation limitation The limitation amount specified in this paragraph is $50,000. (3) Indexing (A) In general In the case of any taxable year beginning in a calendar year after 2020, each dollar amount contained in paragraph (1)(A) shall be increased by the medical care cost adjustment of such amount for such calendar year. (B) Medical care cost adjustment For purposes of subparagraph (A), the medical care cost adjustment for any calendar year is the percentage (if any) by which— (i) the medical care component of the C–CPI–U (as defined in section 1(f)(6)) for August of the preceding calendar year, exceeds (ii) such component of the C–CPI–U (as so defined) for August of 2019. (C) Rounding (i) Annual limitation If any increase in a dollar amount contained in paragraph (1)(A) determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. (ii) Account limitation If any increase in the dollar amount contained in paragraph (2) determined under subparagraph (A) is not a multiple of $1,000, such increase shall be rounded to the nearest multiple of $1,000. (4) Coordination with other contributions The limitation which would (but for this paragraph) apply under paragraphs (1) and (2) to an individual for any taxable year shall be reduced (but not below zero) by the sum of— (A)