Are roll over contributions to HSAs permitted?
Rollover contributions from MSAs and other HSAs into an HSA are permitted. These rollover contributions to your HSA need not be in cash and are not subject to the annual contribution limits. Rollovers from an IRA are permitted once in a lifetime. and cannot exceed the maximum contribution limits for that calendar year. Rollovers from a health reimbursement account (?HRA?) or a health flexible spending account (?FSA?) to your HSA are permitted up to 2011, and are in addition to the maximum contribution limits. Some of these transfers are from trustee to trustee. Significant IRS requirements apply to the FSA and HRA rollover. Please see link: http://www.treas.gov/offices/enforcement/ofac/legal/regs/fr72_34376.