I over contributed to my HSA in tax year 2023, but have been unable to correct the excess contribution because the HSA I contributed the excess to is now closed. I transferred that HSA’s balance to my new employer sponsored HSA, and that new HSA provider is rejecting my contribution correction requests because I did not contribute in excess to that particular HSA in tax year 2023. Please advise on the best course of action for me to make this correction and avoid further penalties.