@johnrlewis1273 wrote:
So, based on your reply, if I have coverage for all of 2023, the last month rule will not be triggered and I shouldn't be subject to the additional 10% tax - is that correct?
There's a slight language quibble. You can use the last month rule to make a full year contribution if you were covered in December, even if you missed some coverage earlier in the year. The penalty is triggered if you fail the testing period in the following year.
