@dmertz Thank you for your response, I was able to discover this IRS article from your message. I have a similar scenario, except that my first HSA (opened 01/2018 in AZ) had 0$ balance and had to close my account on 02/2019. I opened a second HSA account and funded on 12/2019 (in VA). Since the IRS article mentions only about 0$ balance and does not mention about HSA account being open or closed for that 18 month clause, can i assume my scenario satisfies this clause for HSA established date of backdating to my first hsa account date and reimburse my qualified expenses between 02/2019 and 12/2019 ?
