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Corporation Commission adopted rules for competitive bidding of natural gas services both before ( upstream ) and after ( downstream ) the city gate ( the delivery point to local distribution companies ( LDCs ) ) . Employers are only responsible for determining : HSA eligibility based on the employee 's health coverage with the employer ( i.e ., whether the employee is covered under an HDHP and / or low deductible health plan ( including health flexible spending accounts ( FSAs ) and health reimbursement accounts ( HRAs ) ) ; eligibility for catch-up contributions ( i.e ., the employer may rely on the employee 's representation about his or her age ) ; and the maximum amount that the employer may contribute to the HSA ( i.e ., the sum of the deductible plus any catch-up contributions ) . ) ( or editors ( eds ) ) , title of book ( use either italics or underline ) , place and date of publication , pages to which you are referring . Entities which structure how we might think about bibliographic resources have been developed in a continuum from abstract to concrete ( works , expressions , manifestations , items ( copies ) ) .