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.
Non-Qualified Dividends: A non-qualified dividend is any dividend that doesn't meet the test of qualified dividends (see above). The dividend tax on these dividends is the same as an investor's personal income tax bracket. If you're in the 35% tax bracket, for instance, you'll pay a 35% dividend tax on non-qualified dividends. Sunset of Dividend Tax Relief Scheduled for January 1st, 2011