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.
The amount you deposit (contribute) to the HSA is subject to self-employment tax but is excluded from income tax. Withdrawals from the account are non-taxable if you use them for qualifying medical expenses. Any income earned by the account (interest or dividends) is tax free. The balance of the account has nothing to do with it.