For Health Savings Account (HSA) purposes, an “eligible individual” must meet the following requirements:
- the eligible individual must be covered under a high-deducible health plan (HDHP) on the first day of applicable month;
- the eligible individual must not be covered by any other health plan that is not an HDHP;
- the eligible individual must not be entitled to benefits under Medicare;
- the eligible individual must not be claimed as a dependent on another person’s tax return.
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