for medical expenses under an accident or health plan to the extent— (A) such amounts do not exceed twice the limitation in effect under section 223(b)(2) (determined without regard to this subsection) which is applicable to such employee for such taxable year, (B) such amounts are contributed to an account which is integrated with an integration eligible health plan, (C) such employer does not offer such employee coverage under any other accident or health plan, (D) such employer offers such amounts only to members of a qualified class of employees and offers such amounts to all members of any such qualified class, (E) such employer offers employees an opportunity to elect not to receive such amounts at least once per year and upon termination from employment, and (F) such employee is not covered under any health insurance offered by an employer of such employee’s spouse. (2) Integration eligible health plan For purposes of this subsection, the term integration eligible health plan means— (A) any bronze, silver, or gold plan offered through an Exchange established under the Patient Protection and Affordable Care Act, (B) entitlement to benefits under part A of title XVIII of the Social Security Act and enrollment under part B of such title, including enrollment under a Medicare Advantage plan under part C of such title, (C) in the case of any individual who has not attained age 30 or is determined by the Secretary (after consultation with the Secretary of Health and Human Services) to have a hardship, coverage under a catastrophic plan, and (D) in the case of any student, coverage under a health plan which is conditioned on maintaining status as being such a student. (3) Integration of plans and accounts For purposes of this subsection, an account shall be treated as integrated with an integration eligible health plan (and such plan shall be treated as integrated with such account) for any month if— (A) the employee is the account beneficiary of such account and such employee is covered under an integration