(2) Archer MSA Section 220(d)(2) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (F) Premiums for benefits under Medicare for 2020 Subparagraph (B) shall not apply to amounts paid during calendar year 2020 for any monthly premium for benefits under part A of title XVIII of the Social Security Act, any monthly premium for benefits under part B of such title, any monthly premium under a Medicare Advantage plan under part C of such title, or any monthly premium under a prescription drug plan under part D of such title. . (3) FSA Section 106 of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (k) FSA payments for benefits under Medicare for 2020 A plan shall not fail to be treated as a health flexible spending arrangement under this section merely because such plan provides for a distribution during calendar year 2020 for any monthly premium for benefits under part A of title XVIII of the Social Security Act, any monthly premium for benefits under part B of such title, any monthly premium under a Medicare Advantage plan under part C of such title, or any monthly premium under a prescription drug plan under part D of such title. . (f) Payment of non-Dependent medical expenses in 2020 (1) HSA (A) Medical expenses Section 223(d)(2) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (F) Non-dependent medical expenses in 2020 During calendar year 2020, subparagraph (A) shall be applied without regard to the requirement that medical care be for the individual, the spouse of such individual, and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual. . (B) Rollover Section 223(f)(5) of such Code is amended by adding at the end the following: (C) Rollover gifts Notwithstanding the preceding provisions of this paragraph, an amount is described