@crevitch - She can make direct contributions to the HSA but can't be deducted from the paycheck.
However, there is complexity as she reaches 65. You can't contribute to an HSA for the 6 months prior to getting on Medicare, limited to the month your turn 65 (confusing, I know),
Examples.
I turn 65 in November, 2022 but continue to work and and am covered by COBRA. I am going to go on Medicare in June, 2023. I have to stop contributing to the HSA in November, 2022 so that there are 6 months prior to going on Medicare.
I turn 65 in November, 2022 but continue to work and and am on COBRA. I am going to go on Medicare in Feb, 2023. I have to stop contributing to the HSA in October, 2022, which is 6 months prior to going on Medicare, limited to the month I turn 65.
By chance did you unexpectedly run afoul of these rules by the layoff and the move to Medicare while you were contributing to an HSA???????
