Are you referring to the health insurance exclusion of $3000 or the pension exclusion of $15000?Each spouse is eligible for both exclusions. If they are between 55 and 65, they are eligible for a $15000 pension exclusion. After they are 65, they are eligible for the regular pension exclusion. The $3000 health insurance is available regardless of age, is limited to $3000 up to the amount paid for health insurance through that pension.