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.
26 USC § 106(e)(2)
None identified, default scope is assumed to be the parent (part III) of this section.