Spouse has had an HSA eligible plan but because I had an non-limited FSA throught my employer we had not been able to contribute to the HSA. Last year we decided to get rid of the FSA, the FSA coverage period was from Dec 1 to Nov 30 so my FSA end date terminated on 11/30/2019. As of 12/01/2019 I no longer had an active FSA; my FSA had a grace period of 90 to submit any prior claims which ended on 2/28/2020. There was a small carry over amount to which I decided to Waive.
1- Spouse HDHP covering all family effective all 2019.
2- Own FSA terminated as of 11/30/2019.
3- FSA had grace period of claims prior to 11/30/2019 until 2/28/2020.
4- FSA had small carry over which was waived.
5 - Wife has no other health Insurance.
6- I have a non HDHP plan through my employer; it only cover me.
From all of this I reach to this two points:
A - Spouse is eligible to contribute to HSA for the month of December 2019 given that she was no longer covered by an FSA starting the 1st of that month.
B- Spouse can use the Last Month Rule to contribute the full family amount.
Assuming A and B are correct above, will full amount contributed using Last Month Rule be fully deductible for tax purposed? Is all of this correct?