Can an MSA be rolled over to an HSA? How does that affect taxes and annual limits?

A rollover is when a trustee/custodian distributes funds directly to the HSA accountholder. Individuals have 60 days to roll the funds to a new trustee/custodian to avoid tax consequences. They may make a rollover contribution of funds from another HSA/Archer MSA once during a one-year period. The rollover amount does not count towards the accountholder’s annual contribution limits.

Note: If an individual instructs the trustee of their HSA to transfer funds directly to the trustee of another HSA, the transfer is not considered a rollover. There is no limit on the number of these trustee-to-trustee transfers.