A client was widowed this year. She had been covered under her deceased husband’s HDHCP, which she has now under COBRA. His HSA has been retitled in her name (and moved to a new custodian). He had not maxed out the family contribution for 2022. Can she, and if so, what would the calculation be (pro-rated family / single?) ? He died on May 3. She retired coincidentally, effectively 8 weeks before she had planned to do so.

I presume she can then continue contributions in 2023 on a single basis, as long as she is covered under an HDHCP.

Thank you!