Are rollover contributions from MSAs and other HSAs permitted?
Rollover contributions do not need to be in cash and are not subject to the annual contribution limits. Except for the special one-time transfer discussed later, rollovers from an IRA, a health reimbursement arrangement (HRA), or a health flexible spending arrangement (FSA) to an HSA are not permitted. Rollovers into HSAs are subject to rules similar to those for IRA rollovers. The consequence of rolling funds from an MSA or an HSA to another HSA is that the distribution will not be taxed in the income of the account owner even though the funds were not used to pay the qualified medical expenses of the account owner.
