Unfortunately, my mom passed away in August. She had an HSA for over 2k that now automatically went to my dad. My dad just doesn't want or need it. He doesn't want to roll it over. He has excellent insurance and health and it is losing money in fees each month. I am on an HSA qualified health plan so he wants to give it to me. Is there a way he can transfer it to me without paying the 20% tax penalty? He isn't 65 yet either.