Qualified HSA Funding Distribution

[lalaland]

A participant wants to take a distribution from his IRA to perform a qualified HSA funding distribution (under IRC Section 408(d)(9)(B)). The transaction is not reportable on the 1099-R, and shows up on the 5498-SA as a regular contribution. Is there any obligation of the IRA trustee to confirm the participant is eligible to perform such a distribution, i.e. has never previously performed on in his lifetime?

Thanks for the help.

[lalaland]

I found the answer. It's in Notice 2008-51, and the trustee can rely on the account holder's certification. I can't figure out how to delete the topic.