I have a follow-up question related to the last-month rule. How will it work if I contribute to my HSA and am employed through the end of 2023, then decide to retire at the end of the year? Will all of my contributions in 2023 be subject to income tax and the 10% penalty in 2024, since I will not have an HDHP in 2024 (assuming I do not buy HDHP insurance)? Or, what if I retire before December - any issue with those HSA contributions being taxable?
