Prior to the DRA, the penalty period began on the date of the asset transfer.

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If you overfund your HSA, you must pay a 6% excise tax on excess contributions, although you can avoid the excess contribution penalty if you withdraw the excess contribution and earnings by the due date of your tax return, including extensions, for that year and report the earnings as income.

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Just after the hour mark saw the best chance to date with Toni making a nuisance of himself in the Spanish penalty area, the ball falling free to substitute Mauro Camoranesi whose shot was blocked by the legs of Casillas.

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It's a noble effort, with 539 signatories to date, but it has no teeth: no firm deadline for offsetting greenhouse gas emissions and no penalty for not doing so.

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