qualified HSA distribution

(2) Qualified HSA distribution The term “qualified HSA distribution” means a distribution from a health flexible spending arrangement or health reimbursement arrangement to the extent that such distribution— (A) does not exceed the lesser of the balance in such arrangement on September 21, 2006 , or as of the date of such distribution, and (B) is contributed by the employer directly to the health savings account of the employee before January 1, 2012 . Such term shall not include more than 1 distribution with respect to any arrangement.

Source

26 USC § 106(e)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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