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 can make penalty exempted withdrawals (for health related expenses) at any time, other withdrawals follow similar rules to IRAs. If you have money in an HSA you can use that money to pay for any medical expense as outlined in section 213-d of IRS code (google that term for a list of eligible services). As long as you are using the money for qualified expenses, you will have no penalty.