1 If the work has more than seven authors, list the first six authors and then use ellipses after the sixth author's name. After the ellipses, list the last author's name of the work.  Reference list entries should be alphabetized by the last name of the first author of each work.
November 9th, 2010. The 2010 Health Care Act increased the penalty on non-qualified distributions from Health Savings Accounts (HSAâs) from 10% to 20% and on non-qualified distributions from Archer MSAâs from 15% to 20%. The increased penalties are effective for distributions made after December 31, 2010.
You may have to pay an additional 20% tax on your taxable dis-tribution.HSA administration and maintenance fees with-drawn by the trustee are not reported as distribu-tions from the HSA.Additional tax. There is an additional 20% tax on the part of your distributions not used for qualified medical ex-penses.