(9). . (2) Other retirement plans Section 402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (m) Required minimum distribution transferred to health savings account (1) In general In the case of an individual who has attained the age of 70 ½ and who elects the application of this subsection for a taxable year, gross income of the individual for the taxable year does not include a qualified HSA transfer to the extent such transfer is otherwise includible in gross income. (2) Qualified HSA transfer For purposes of this subsection, the term qualified HSA transfer means any distribution from an individual retirement plan— (A) to a health savings account of the individual in a direct trustee-to-trustee transfer, and (B) to the extent such distribution does not exceed the required minimum distribution determined under section 401(a)(9) for the distribution calendar year ending during the taxable year. (3) Application of section 72 Notwithstanding section 72, in determining the extent to which an amount is treated as a distribution for purposes of paragraph (1), the entire amount of the distribution shall be treated as includible in gross income without regard to paragraph (1) to the extent that such amount does not exceed the aggregate amount which would have been so includible if all amounts in all eligible retirement plans of the individual were distributed during such taxable year and all such plans were treated as 1 contract for purposes of determining under section 72 the aggregate amount which would have been so includible. Proper adjustments shall be made in applying section 72 to other distributions in such taxable year and subsequent taxable years. (4) Eligible retirement plan For purposes of this subsection, the term eligible retirement plan has the meaning given such term by subsection (c)(8)(B) (determined without regard to clauses (i) and (ii) thereof). . (b) Transfer to health savings account (1) In general Subparagraph (A) of section 223(d)(1) is