"A rollover is a tax-free distribution
(withdrawal) of assets from one HSA or
Archer MSA that is reinvested in
ANOTHER [emphasis added] HSA of the same account
beneficiary. Generally, you must
complete the rollover within 60 days
after you received the distribution"
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i8889.pdf">https://www.irs.gov/pub/irs-pdf/i8889.pdf</a>
