Are rollover 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 until 2011, 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 and are in addition to the maximum contribution limits. There are strict IRS requirements and limitations that apply to FSA rollovers.
Rollover contributions from Archer MSAs and other HSAs into an HSA are permitted. Rollover contributions need not be in cash. Rollovers are not subject to the annual contribution limits. Rollovers from an IRA, from a health reimbursement arrangement (HRA), or from a health flexible spending arrangement (FSA) to an HSA are not 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.