Once you enroll in Medicare (April 1, 2015), you are no longer eligible to contribute to an HSA. You can, however, contribute to an HSA for the months prior to this date (assuming you are covered by a high-deductible health plan for this period). Thus, you can contribute for one quarter of the year (and your dollar limit on your contribution is one fourth the annual contribution limit.
Generally, the receipt of cash or its equivalent accompanying an exchange of property. In a tax-free exchange, boot is subject to immediate tax.