Initial Funding of HSA account
I will be retiring midyear. I do not currently have an HSA and plan to start one when I leave Megacorp. I know I can do a one time transfer from an IRA to an HSA. But I got to thinking (a sometimes dangerous thing) that I might be better off funding it this year out of income and doing the one time transfer next year. My reasoning being I may have zero earned income next year and the limits for the one time transfer will likely be higher next year.
So, is this sound reasoning or is there a "gotcha" in there somewhere I have overlooked?