Health Savings Account - HSA

[Guest Comsewogue]

Employee age-60 enrolls for for family high-deductioble health plan (HDHP) coverage (EE+Spouse). Spouse is age 66. EE enrolls in employer's health savings account (HSA) under IRC section 223. For 2004, may EE make the maximum HSA contribution permitted for a taxpayer with family HDHP coverage (i.e., lesser of family deductible under HDHP or $5,150) or, must the EE's tax-favored HSA contribution be reduced due to the Medicare entitlement of the spouse?

[four01kman]

Employee is limited to employee contribution amount plus an amount equal to Medicare supplement, if purchased, for spouse age 66.