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I’ve got an interesting (and a bit confusing) question for everyone. Here’s the background. 1) I was on an EPO from Jan to Oct 2013 and on HDHP from Nov 2013 to Dec 2013. 2) I have an FSA for whole of 2013, with balance of $100 at end of 2013. As of now, I still have an outstanding bill for $150 for 2012 expenses which needs to be claimed. This should make my FSA balance 0. 3) The FSA has no grace period, but in 2014, the new rules permits FSA carry forward of $500. 4) The FSA became a limited FSA from Nov 2013 onwards despite the fact I have not contributed to a HSA. (but the HSA account was setup automatically) 5) From Jan 2014 onwards, I’ve started contributing to the HSA via payroll. Q1) Can I utilize the last month rule to contribute the full $3250 to my HSA for 2013? From what I have read (extensively) I know I should be able to, but yet, contributing seems to contradict the rule that I can’t contribute to HSA if I have a FSA for the year. Q2) If not, would I be able to use the last month rule once I've completed the FSA claims for 2013 and fully deplete my FSA to 0 today? Q3) If I didn’t contribute to a HSA in 2013, will my FSA still be limited to dental and optical regardless? Been puzzling me to no end... Any tax/IRS/HSA experts care to share your thoughts?