What isn't considered a medical expense for Archer MSAs?

The following situations don't qualify as a medical expense:

• You engaged in any transaction prohibited by section 4975 with respect to any of your Archer MSAs, at any time in 2025. Your account ceases to be an Archer MSA as of January 1, 2025, and you must include the fair market value of all assets in the account as of January 1, 2025.
• You used any portion of any of your Archer MSAs as security for a loan at any time in 2025. You must include the fair market value of the assets used as security for the loan as other income.
• You used withdrawals to pay expenses for an individual who wasn't covered by a high deductible health plan (HDHP) or was covered by a plan that wasn't an HDHP at the time the expenses were incurred.