coverage for medical expenses under an accident or health plan. , (2) in subsection (e)— (A) by striking paragraphs (3) and (4) and redesignating paragraph (5) as paragraph (4), (B) by inserting after paragraph (2) the following new paragraph: (3) Treatment as rollover contribution A qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4). , and (C) by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established . (c) Section 408 of such Code is amended— (1) in subsection (d)(9)(A) by striking who is an eligible individual (as defined in section 223(c)) and