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.
Health plans are not income: Even though the value of your plan is reported on your W-2, itâs not taxable. So you donât need to report it as income on your tax return. Penalties for those without medical coverage: The penalty started at $95 or 1% of income (whichever is greater) per person in 2014.