"[T]he Health Opportunity Patient Empowerment Act of 2006 ... allows for a one-time penalty- and tax- free rollover of money from your traditional IRA to a health savings account (HSA).... This strategy allows you to just shift funds already in your traditional IRA to an HSA, without taking money from your non-retirement accounts.... [T]he transfer from the IRA will have removed some of the money, though a relatively small amount, out of the required minimum distribution (RMD) calculation."