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.
Any otherwise unreimbursed expenses as defined under 213(d) of the Internal Revenue Code, except amounts distributed to pay health insurance premiums*, are eligible. People older than age 65 can use HSA funds to pay for nonqualified expenses, but they must report the disbursements as taxable income.