The reason that I supplied the wording of Section 223 is because I am a tax professional, not a labor law professional - that is, I do not know all the cases in which "any" Federal law requires the continuation of coverage during your "unpaid leave". I also don't know if you are eligible for unemployment compensation, as that is up tp your employment agreement and the state unemployment law.
I would not be surprised if labor or union agreements might have a significant effect here. That is why I am sending you to your benefits co-ordinator, so that he/she, armed with the literal wording of the tax law, can help you determine if you qualify for one of the four exceptions to be able to spend HSA money on health insurance premiums.
