The logarithmic scale of pH means that as pH increases, the H+ concentration will decrease by a power of 10. Thus at a pH of 0, H+ has a concentration of 1 M. At a pH of 7, this decreases to 0.0000001 M. At a pH of 14, there is only 0.00000000000001 M H+.
HSA distributions. The IRS requires you to prepare Form 8889 and attach it to your tax return when you take a distribution from an HSA. However, if your 1099-SA indicates you did not use the distribution for qualified medical expenses, you will pay income tax on the portion you used for unqualified expenses.
In January of each year, you should receive Form 1099-SA, which will indicate the total distributions you took from your HSA during the previous year. Distributions are not taxed if you spent the money on qualified medical expenses. In January of each year, you will receive an HSA Statement of Account, which serves as a substitute 5498-SA form. This statement will include your Fair Market Value. The Fair Market Value will include the balance in your HSA tiered rate account and your mutual fund investment balance as of year end.