Treatment of HSA after death of account beneficiary

(a) In general Section 223(f)(8) of the Internal Revenue Code of 1986 is amended to read as follows: (8) Treatment after death of account beneficiary If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account beneficiary.. (b) Effective date The amendment made by this section shall apply with respect to interests acquired after the date of the enactment of this Act.