 Qualified medical expenses, what are those? Generally qualified medical expenses for Archer MSA purposes are unreimbursed medical expenses that could otherwise be deducted on schedule A form 1040. So note this also gets messy because when you think about what qualifies as medical expenses, which we will see when we get to the schedule A because sometimes you can deduct medical expenses on schedule A, which are the itemized deductions, although they're severely limited because of AGI. You have to clear a hurdle of the AGI hurdle and so on. But you can imagine people getting quite creative on what a medical expense is. My doctor said I can buy a jacuzzi or something like a whirlpool. It's not a jacuzzi, it's a health whirlpool or something. And so you can imagine a lot of gray area with medical expense. My doctor said I needed to trip to Hawaii or something, right? And there's a bunch of cases, law cases about these kind of arguments that you could dive into when more weird stuff happens, when people are trying to categorize medical expenses. So see the instructions for schedule A form 1040 and publication 502, medical and dental expenses. Qualified medical expenses are those incurred by the account holder or the account holder's spouse or dependents. Amounts paid for menstrual care products shall be treated as paid for medical care. See the instructions for line seven later. You can't treat insurance premiums or qualified medical expenses unless the premiums are for LTC insurance, long-term care, health care, continuation coverage or health care coverage while receiving unemployment compensation under federal or state law. High deductible health plan. So an HDHP, so this is the key term and you'll hear it whenever you're looking into these health plans, especially with regards to benefits with regards to health plans. For example, when you're looking at the health insurance marketplace and that kind of thing. So an HDHP high deductible health plan is a health plan that meets the following requirements. So minimum annual deductible if it's self coverage, 2,450 family coverage, 4,950 maximum annual deductible, 3,700 for self-only, 7,400 for family, and then maximum annual out-of-pocket expenses other than for premiums, 4,950 for the self-only family coverage, 9,050. So other health coverage. If you have an Archer MSAU and your spouse, if you have family coverage, can't have any health coverage other than an HDHP. Because then if you had other coverage you would expect that you would use the other coverage generally. And so that means why would you have other coverage? Possibly because you have a job or your spouse has a job that has the ability to get coverage through their employer. So however, your spouse can have health coverage other than an HDHP if you aren't covered by that plan. So meaning when a spouse has coverage as an employee, oftentimes they can cover the entire family possibly under the family plan, but maybe in a situation they don't, they're only personally covered in which case you might still be able to get the HDHD. So exceptions, you can have additional insurance that provides benefits only for liabilities under the workers' compensation law, tort liabilities or liabilities arising from the ownership or use of property, a specific disease or illness or a fixed amount per day or other period of hospitalization. You can also have coverage either through insurance or otherwise for accidents, disability, dental care, vision care or long-term care. So see other health coverage in publication 969. So obviously when we're thinking about health coverage, they kind of differentiate the terms of what is health coverage versus other things which you might think is kind of similar coverage, meaning you have dental coverage is kind of its own special area of vision, is its own special area which they kind of think of as separate from your standard medical coverage, disability possibly, and then when you have car insurance coverage and that kind of thing, that could have like a medical component to it but it's not really tied to your medical coverage typically and long-term care is still you think medical coverage but it's got its own kind of thing for its own purpose and it's like its own category. So in any case, see other health coverage in publication 969, health savings account and other tax-favored health plans for additional information about exceptions.