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Are HSA trustees or custodians required to accept rollover contributions or trustee-to-trustee transfers?

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Are HSA trustees or custodians required to accept rollover contributions or trustee-to-trustee transfers?

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A-78. No. Rollover contributions or trustee-to-trustee transfers from other HSAs or from Archer MSAs are allowed, but trustees or custodians are not required to accept them. See Notice 2004-2, Q&A 23.

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