Over Age 65 Carve Out
Page 32


        • Qualified owners over age 65


                – Two things can happen


                        • 1. As long as they have not entitled themselves
                              to Medicare they can be part of the
                              Defined Contribution HSA Carve Out


                        • 2. Enroll onto a Medicare Supplement Plan


                                  – Not be enrolled within group health plan


                                  – Premiums funded by the company
                                             (taxable event to owner)

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