I am a retired Police Officer receiving my pension. I receive a stipend totaling $3000 each year towards health insurance. $1716.00 of it is deposited into a HRA with a 3rd party who I get my Medicare supplements from. That amount is not reflected in income on my 1099-R. $1284.00 of it is included in my monthly benefit check and shown in my gross distribution in box #1 on my 1099-R. IRS guidelines changed for 2023? If I understand correctly I can deduct the amount from my gross amount ($1284.00), even though it's not directly paid to a premium, but not the $1716.00. Correct?