SECTION 3. APPLICATION

For months before January 1, 2006, an individual who would otherwise be an “eligible individual” under section 223(c)(1)(A), but is covered by both an HDHP that does not provide benefits for prescription drugs and by a separate health plan or rider that provides prescription drug benefits before the minimum annual deductible of the HDHP is satisfied ( i.e., the separate prescription drug plan is not an HDHP), will continue to be an “eligible

2004-15 I.R.B. 728 April 12, 2004