As I understand it, this answer is not quite correct.
TWO POINTS...
1) Qualified medical expenses have nothing to do with retirement age. If his wife is on Medicare, premiums paid for parts B and D (or a Medicare Advantage plan), qualify as medical expenses which can be reimbursed out of the spouse's HSA. Also any co-pays qualify -- but not premiums for a Medigap policy.
2) Similarly his health insurance premiums and co-pays qualify as a medical expense as long as his premiums are paid on a COBRA policy after the end of employment or he is receiving unemployment insurance (regular health insurance premiums either paid directly by him or his employer are not qualified expenses).
