It’s talking about backdated enrollment in Medicare.
Enrolled in Medicare.
Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. This rule applies to periods of retroactive Medicare coverage. So, if you delayed applying for Medicare and later your enrollment is backdated, any contributions to your HSA made during the period of retroactive coverage are considered excess.
I’m not quite old enough (yet) to understand the odd details of Medicare enrollment. If you enroll effective August 1, then you seem to be eligible to make 7 months worth of contributions. However, if you enrolled August 1 but your enrollment was backdated to (for example) February 1, then you would only be eligible to make 1 month of contributions. I don’t know enough about Medicare to know when someone’s enrollment might be considered retroactive. Hope this helps.
