qualified HSA distribution

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 106 — under this section (10 versions over time)

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.