Qualified Medical Expenses are outlined in the same code
used for the Unreimbursed Medical Expenses, IRC Section 213(d).
Outside of IRC Section 213 eligible expenses, employees may also use
HSA funds for the following:
COBRA coverage;
A qualified long-term care insurance contract;
Any health plan maintained while the individual is
receiving unemployment compensation under federal or state
law; or
For those age 65 or over (whether or not they are
entitled to Medicare), any health insurance (e.g., retiree
medical coverage) other than a Medicare supplemental policy.
