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Q Transfer, including Transfer Incident To Divorce or Legal Separation. Payable to: q This Coverdell ESA is being rolled over or transferred to another Coverdell ESA for the following family member: Distribution Reason for Health Savings Account q This distribution is from a Health Savings Account IRA Resources Inc. 6825 La Jolla Blvd. La Jolla, CA 92037 Ph: (888) 322-6534 Distribution Form/Notice of.
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