Thank you very much for looking into this. So, for the current situation, can the wife use the "last month rule" to contribute to the 2025 HSA? She would be eligible on 12/1/2025 due to the FSA fund would have been exhausted in March or April. The testing period on the regulation is "12/1/2025-12/31/2026" for the 2025 year's contribution. It is confusing.
