“Your HSA trust agreement cannot limit your reimbursements to eligible expenses… Your trustee must provide at least one way for you to make distributions (withdrawals) for non-eligible expenses…. Your trustee can place certain restrictions on distributions…. Your HSA trustee does not track your deposits to ensure that you don’t exceed your maximum annual contribution…. Your trustee does not have to accept a rollover or trustee-to-trustee transfer from another HSA or an Archer MSA… Your trustee must surrender balances if you want to move funds from that trustee via a rollover or trustee-to-trustee transfer.” (Xerox HR Insights)