qualified HSA distribution

(2)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, 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.

Source

26 USC § 106(e)(2)


Scoping language

None: Default is title Scope
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