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qualified HSA funding distribution

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 408 — for purposes of this subtitle

For purposes of this paragraph, the term “qualified HSA funding distribution” means a distribution from an individual retirement plan (other than a plan described in subsection (k) or (p)) of the employee to the extent that such distribution is contributed to the health savings account of the individual in a direct trustee-to-trustee transfer.