Qualified HSA distribution
The term “qualified HSA distribution” means a distribution from a health flexible spending arrangement or health reimbursement arrangement to the extent that such distribution—
(A)#
does not exceed the lesser of the balance in such arrangement on September 21, 2006 , or as of the date of such distribution, and
(B)#
is contributed by the employer directly to the health savings account of the employee before January 1, 2012 .
Such term shall not include more than 1 distribution with respect to any arrangement.