I recently retired at 62-years old, and I have been on my COBRA healthcare plan since leaving my employment. I also have an HRA dental plan (funded by my former employer for retirees), and I can use those funds only to pay for my dental and COBRA plan premiums (not for treatment/medical expenses).

My COBRA healthcare plan is a high-deductible plan, and qualifies for having an HSA. Does the IRS allow me to have both my HRA per the above, AND the HSA (funded by me for only my healthcare treatment/medical expenses)?

I appreciate any direction or clarification you can provide me.