This provision codifies the final 2019 regulations permitting Individual Coverage HRAs and renames the policy as Custom Health Option and Individual Care Expense (CHOICE) arrangements. […] This section allows employees, at the employer’s discretion, to convert FSA and HRA balances into an HSA contribution upon enrolling in an HDHP-HSA. The conversion amount is capped at the annual FSA contribution limit ($3,300 in 2025). 2025 May 14, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, pages 18, 20:
(abbreviation, alt-of, qualifier:materials science) Abbreviation of hardness on Rockwell scale A.