HSA proration

[Jesse]

Although per new rules you can contribute more than your deductible to your HSA it must still be prorated if you don't have a qualifying high deductible plan for all 12 months, correct?

[BP.]

Proration not necessarily required, with new "last-month" rule.

See TTB 13-29, and Form 8889 instructions:

http://www.irs.gov/pub/irs-pdf/i8889.pdf

[Jesse]

Thanks for the reply, I was looking for a quick answer that didn't happen, so I looked it up in my trusty TTB and you are correct, that did change as well. Thanks again!