Rollover contributions from MSAs and other HSAs into an HSA are permitted and limited to one rollover annually. In a rollover, the accountholder has direct control (custody) of their funds and has 60 days to roll the funds over into an HSA in order to avoid taxes and a penalty. Rollover contributions are not subject to the annual contribution limits. The IRS also allows a one time (per lifetime) qualified funding distribution from a traditional or Roth IRA to an HSA. Sometimes people refer to this as a rollover, but it is not. It is a trustee-to-trustee transfer where the accountholder never has custody of the funds.