If your HSA is transferred to a spouse as part of a divorce settlement, the transfer is not considered taxable. Once the transfer is complete, your former spouse becomes the new HSA account holder, and the account retains its tax-advantaged status.
Either you or your former spouse must request the transfer and complete any additional steps required by the financial institution or as outlined by law. All standard HSA rules, including those related to contributions and distributions, will continue to apply after the transfer.
Source: "Publication 969 (2018), Health Savings Accounts and Other Tax-Favored Health Plans.”
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