"The individual can show that the $1,500 HSA distribution in 2005 is a reimbursement for a qualified medical expense that has not been previously paid or otherwise reimbursed and has not been taken as an itemized deduction."
This presents an interesting situation. How does one go about proving that something didn't happen?

As a public service, here is the elusive Q-39, in it's entirety:
Q-39. When must a distribution from an HSA be taken to pay or reimburse, on a tax-free basis, qualified medical expenses incurred in the current year?
A-39. An account beneficiary may defer to later taxable years distributions from HSAs to pay or reimburse qualified medical expenses incurred in the current year as long as the expenses were incurred after the HSA was established. Similarly, a distribution from an HSA in the current year can be used to pay or reimburse expenses incurred in any prior year as long as the expenses were incurred after the HSA was established. Thus, there is no time limit on when the distribution must occur. However, to be excludable from the account beneficiary’s gross income, he or she must keep records sufficient to later show that the distributions were exclusively to pay or reimburse qualified medical expenses, that the qualified medical expenses have not been previously paid or reimbursed from another source and that the medical expenses have not been taken as an itemized deduction in any prior taxable year. See Notice 2004-2, Q&A 31 and also Notice 2004-25, for transition relief in calendar year 2004 for reimbursement of medical expenses incurred before opening an HSA.
Example. An eligible individual contributes $1,000 to an HSA in 2004. On December 1, 2004, the individual incurs a $1,500 qualified medical expense and has a balance in his HSA of $1,025. On January 3, 2005, the individual contributes another $1,000 to the HSA, bringing the balance in the HSA to $2,025. In June, 2005, the individual receives a distribution of $1,500 to reimburse him for the $1,500 medical expense incurred in 2004. The individual can show that the $1,500 HSA distribution in 2005 is a reimbursement for a qualified medical expense that has not been previously paid or otherwise reimbursed and has not been taken as an itemized deduction. The distribution is excludable from the account beneficiary’s gross income.

No time limit. The only requirement is that you must have opened the HSA (or its predecessor, if you moved accounts) prior to incurring the qualified expenses.
So if you opened your HSA in May 2010, then you can hold onto all those bills and proofs of payments from May 2010 on, and use them to justify HSA withdrawals that you make in 2025.
This seemed too good to be true, so years ago I bookmarked an IRS publication on the subject. Look for Q-39 in this 2004 IRS Bulletin:
https://www.irs.gov/irb/2004-33_IRB
"there is no time limit on when the distribution must occur"

@msf: I was not aware that current medical expenses can be rolled over to next year (or longer?) for the purpose of HSA distribution. Is there a limit in terms of amount/time? I do have an HSA and do not use the money for distributions just to build a nest egg for eventual big medical needs.

Fortunately I have the cash to be able to cover medical expenses, so I treat HSAs as super duper Roth IRAs. Money checks in, but it doesn't check out. (As you do, I also keep track of medical expenses so that I will, some years down the road, be able to pull all the money out tax-free.)
That said, I've worked with a few different HSAs. One way or another, with nearly all HSAs you're going to wind up paying at least $25 or so per year to invest. That could come from a trading requirement (or inactivity fees if you don't trade), a bank account or an investing account annual fee, etc.
The Bruce Fund seems to be an exception, but its offerings are, shall we say, not copious? Saturna has a $25 inactivity fee if you don't have a transaction each calendar year (though that drops to $12.50 if all you hold are mutual funds, and they do offer NTF funds including some that are popular here, such as DSENX).
One would like to avoid tying up money on the bank side (paying peanuts), and invest all the money - at least if you use the HSA as I do, as a supercharged IRA. Keeping cash on the bank side to avoid the annual fees seems like a losing proposition over the long term.
You'll find my thoughts on the three HSA mentioned in the cited article as a comment there: https://thefinancebuff.com/best-hsa-provider-for-investing-hsa-money.html#comment-21591
Someone there just posted about a new HSA administrator, Lively ($30/year to invest):
https://thefinancebuff.com/best-hsa-provider-for-investing-hsa-money.html#comment-21595
Here's the TDA commission and fee schedule for that account (short term trading on NTF funds is defined as 90 days, and just $25 for TF funds):
https://www.tdameritrade.com/retail-en_us/resources/pdf/SDPS1009.pdf
Lively is a VC backed startup that just started providing an investment option a month ago. Looks very good, assuming it will survive in this form. $30 fee is in the right ballpark, and has no min balance requirement to start investing or to keep on the bank side.
Regarding Optum Bank (a subsidiary of United Health) - here's an old fee schedule, but it seems consistent with bee's figures. The eAccess account does charge $1/mo ($12/yr), but that's on the bank side, and waived with balances above $500. You need (or at least needed at the time of the fee schedule cited) to keep at least $2K on the bank side, and you still paid $3/mo ($36/yr) extra to invest.
In case you're having problems with their fund list (I am), here's a simple pdf from January 2017:

@MikeM,
I began contributing individually to an H.S.A (I'm retired & PT self employed) a few year ago. My first contribution was a one time rollover from my SD IRA account to the Bruce Fund (BRUFX). Its historical returns are pretty good:

Anyone interested can view the fund here:
M* link to BRUFX-
morningstar.com/funds/XNAS/BRUFX/quote.html
As I have mentioned in other posts the Bruce Fund is a old school experience using snail mail for contributions and withdrawals, but the fund does have a basic online account service for viewing your account and downloading forms. I use Bill Pay at my bank which has allowed me to make monthly contributions electronically so I do not have a problem there and I infrequently make withdrawal.
I instead, keep track of my medically eligible expenses on a spreadsheet, pay for these costs out of pocket during the year and then decide at the end of the year whether I need to make a withdrawal from my H.S.A to reimburse these expenses. If not, I keep these records for the next year. H.S.A can roll eligible reimbursements into the future which is not the case with other health savings plans.
Anyway, to your question (I hadn't forgot) Bruce Fund does not offer some other features that other H.S.A provider do such as an investment platform and a debit/savings account. So no debit card, no cash account. Every dollar is fully invested in the Bruce Fund and only the Bruce Fund. From the articles I attached i would consider Optum Bank which seem to have a $1/month fee (eaccess account) and offers some mutual funds on its investment platform that interest me.
https://optumbank.com/
Mutual Fund offerings through Optum Bank (need Adobe Flash to view):
https://optumbank.com/individuals-families/how-to-invest-with-hsas/mutual-funds.html
Again, fees and transaction costs are what I have been trying to avoid. Bruce charges $15 service fee and it fund ER. No transaction costs. I may roll over a portion of my Bruce H.S.A to Optum (you are not limited to how many providers you have H.S.A with) and see how that goes. Optum seems to work with employers who offer H.S.A to their employees, but individuals can hold accounts there as well. Finally, many Credit Unions offer the H.S.A (savings/debit accounts). So I may approach a local credit union and combine that with my Bruce H.S.A.
Hope that helps and it would be great to hear form others who may have other H.S.A experiences.

Thanks for the post @bee. I know you are an HSA fan. Do you use any of the suggested providers from these articles?

Updated article and information on H.S.A Providers, investment choices (ETFs and Mutual Funds) and expenses for H.S.A ( Health Savings Accounts) eligible Health Insurance Participants:
best-hsa-provider-for-investing-hsa-money
and,
https://20somethingfinance.com/best-hsa-account/

Full ACAT transfer from TDA costs $75 (though partial is free). Robinhood doesn't seem to have promotions to accept the new account.
It's easy to get free trades at various brokerages. It's harder getting assets out of an account. Even harder for tax-favored accounts (especially hard for HSA accounts); perhaps that's why you restricted your suggestion to taxable assets.

Robinhood will cover any fees charged by your old brokerage.

Full ACAT transfer from TDA costs $75 (though partial is free). Robinhood doesn't seem to have promotions to accept the new account.
It's easy to get free trades at various brokerages. It's harder getting assets out of an account. Even harder for tax-favored accounts (especially hard for HSA accounts); perhaps that's why you restricted your suggestion to taxable assets.

Good stuff @bee. I'm also a big believer in funding HSA's for retirement purposes. No better vehicle in my opinion.

@bee - we've had exchanges on these things before. If these particular strategies work for you, more power to you. They do seem to carry some assumptions that may not apply to some other people, so they're worth pointing out.

I have a few personal strategy for dealing with RMDs. Consider strategically spending down these taxable IRA dollars first rather than raiding taxable accounts, Roth accounts or Health Savings Accounts, especially between the years of 59.5 and 70.5.

I'm guessing you're doing this to keep RMDs manageable, i.e. not growing so large that they kick you into a higher tax bracket.
Say you need $20k/year. You seem to be suggesting that you withdraw approx $23.5K (so that after paying 15% tax, you've got your $20K for expenses). If your taxable account is generating no income (just cap gains when you sell), that works fine for you, since you'd be paying no cap gains tax in that tax bracket.
An alternative for some would be to tap the taxable account for the $20K in expenses, withdraw the same $23.5K from the IRA (pay the same $3.5K taxes on that), and put the rest ($20K) into a Roth as a conversion.
Comparing the two strategies - either way, you get $20K to spend, and you've reduced your traditional IRA by $23.5. The difference is that the first way left you with $20K in the taxable account (you spent the IRA distribution), the second way let you move $20K into a Roth (you spent money from a taxable account).

Fund an H.S.A:
-Between the age of 59.5 and 65 (when you become medicare eligible) distribute a portion of your tax deferred IRA yearly equal to your maximum H.S.A contribution. This will provide a funding source for my H.S.A as well as make these IRA distributions tax free since there tax liability will be offset by the H.S.A contribution (income tax credit) for that same year.

You're get an income reduction for the HSA contribution regardless of what's generating the income. That taxable income could be coming from taxable investments or from IRA distributions, or even from a Roth conversion. What matters is that you've got a fixed size "deduction" (the HSA contribution). So the IRA distribution is tax-free (due to the HSA) only to the extent that you have no other ordinary (taxable) income.
For example, if you contribute $4K to your HSA, and have $1K in taxable income, then only the first $3K of IRA distributions will be tax-free. If you withdraw $4K, then your total taxable income is $5k, and $1k of that is taxable after subtracting off the $4K HSA contribution.

Fund Itemize Medical Expenses:
- Between ages (65 -70.5) track medical expenses that are eligible as an itemized tax deduction. Do not use your H.S.A dollars during this time frame to pay for these medical costs. Instead, pay all of these medical expenses with yearly IRA distributions. Using IRA distributions as the funding source for medical related expenses may potentially lowering your taxes on these taxable distributions.

You can use medical expenses as itemized deductions (subject to a floor of 7.5% or 10% of AGI). To do that, you're right, you can't pay them out of an HSA. This works for some people, but only if they've got really high expenses (relative to their AGI), and if they've got enough other itemized deductions to get them above the standardized deduction. At least I think that's what you're writing about here.
Each person's situation is different. This strategy seems to work fine for yours.

Calling seems like the best idea. Here's what I see when I try to do an exchange from a fund I have in an HSA account with TDA (I don't keep spare cash on the brokerage side) to GMLVX. This is from the order comfirm page, right before finalizing the order:

Details About the Fund You're Selling
Open for Investment: 	 	Closed to New 	
Transaction Fee: 		No 	
CDSC Charge: 	 	 	0.00% 	
Cut Off Time: 	 	 	4:00 PM EST 	
Settlement Date: 		T+1 	
Redemption: 	 		None 	
See prospectus for more information. 	
Details About the Fund You're Buying
Initial IRA Minimum Amount: 	0.00 	
IRA Subsequent Amounts:	0.00 	
Open for Investment: 		Yes 	
Transaction Fee: 	 	Yes 	
Cut Off Time: 	 	 	4:00 PM EST 	
Settlement Date: 	 	T+1 	
Redemption: 	 	 	None 	
Purchase Fee: 	 	 	0.00% 	
CDSC Charge: 	 	 	0.00% 	
Sales Charge:  	 	0.00% 	
See prospectus for more information.

The problem is that this is what I see whether I enter GMLVX, or a DFA fund (e.g. DFCSX, see MFO thread on developed small caps), or other institutional class funds that aren't readily available.
FWIW, MOWNX shows up as an NTF fund with a $2500 min on the order confirm page, otherwise it appears the same as well. Advisor-only shares, like WASYX (see this MFO thread) show up NTF, $0 min on the order confirm page, but their TDA fund pages likewise say "Not Available through TD Ameritrade"
Maybe if I pressed the "Place Order" button the system would even accept the order. The question is whether the order would actually go through. Again, calling seems like the best bet - just hope you get someone who digs a little deeper than reading off the same screen.

Note to Trump - Please resign after DOW falls 1000 times. Then if it does not go up 1000 points, take the soothsayer to court.
Utter crap. Making a prediction predicated on something that's not going to happen in which case one cannot really say you are wrong.
If I could become 20 again, I would have hair. How's that for a prediction from someone who has predicted several times, such predictors will never go away?

https://www.sec.gov/Archives/edgar/data/1081400/000108140017001077/smallcompanygrowthPROsupp.htm
497 1 smallcompanygrowthPROsupp.htm SMALL COMPANY GROWTH FUND SUPPLEMENT
SUPPLEMENT TO THE PROSPECTUSES
and SUMMARY PROSPECTUSES
OF WELLS FARGO EQUITY GATEWAY FUNDS
Wells Fargo Small Company Growth Fund(the “Fund”)
Effective July 31, 2017, the Fund is closed to most new investors. For further information, please see the section entitled "Additional Purchase and Redemption Information" in the Fund’s Statement of Additional Information. Wells Fargo Funds Management, LLC reserves the right to reject any purchase order into the Fund if it believes that acceptance of such order would interfere with its ability to effectively manage the Fund.
May 18, 2017 EGIT057/P904SP
OR
https://www.sec.gov/Archives/edgar/data/1081400/000108140017001078/smallcompanygrowthSAIsupp.htm
497 1 smallcompanygrowthSAIsupp.htm SMALL COMPANY GROWTH FUND SAI SUPPLEMENT
SUPPLEMENT TO THE STATEMENT OF ADDITIONAL INFORMATION (“SAI”)
OF
WELLS FARGO EQUITY GATEWAY FUNDS
Effective at the close of business on July 31, 2017, the following information is added to the section titled “ADDITIONAL PURCHASE AND REDEMPTION INFORMATION – Investors Eligible to Purchase Closed Funds” in the SAI.
All classes of the Small Company Growth Fund (the “Closed Fund”) are closed to new investors, except in connection with the closing of a reorganization or as outlined below. Additional investments will not be accepted in the Closed Fund unless the investment falls within one of the below referenced categories. If you believe you are eligible to purchase shares of the Closed Fund, Funds Management may require you to provide appropriate proof of eligibility. Funds Management reserves the right to reject any purchase order into the Closed Fund if it believes that acceptance of such order would interfere with its ability to effectively manage the Closed Fund.
Existing Shareholders. You may continue to purchase shares of the Closed Fund if:
You are an existing shareholder of the Closed Fund (either directly or through a financial intermediary), with an open and funded account, and you wish to:
add to your existing account through the purchase of additional shares of the Closed Fund, including the reinvestment of dividends and cash distributions from shares owned in the Closed Fund; or
open a new account that is registered in your name or has the same primary taxpayer identification or social security number (this includes accounts where you serve as custodian, such as UGMA/UTMA accounts). Please note: Selling agents who transact in the Closed Fund through an omnibus account are not permitted to purchase shares of the Closed Fund on behalf of clients that do not currently own shares of the Closed Fund.
You are the beneficiary of shares of the Closed Fund (i.e., through an IRA or transfer on death account) or are the recipient of shares of the Closed Fund through a transfer and wish to utilize the proceeds of such account to open up a new account in your name in the Closed Fund.
You sponsor a retirement plan, benefit plan or retirement plan platform (collectively, “Retirement Plans”) that currently offers the Closed Fund as an investment option. Each such Retirement Plan may add new participants, and the sponsor may also offer the Closed Fund as an investment option in other retirement or benefit plans offered by the same company, its subsidiaries and affiliates.
New Investors. Certain new investors who meet the conditions and/or criteria outlined below may qualify to purchase the Fund:
New Retirement Plans;
For centrally managed (home office) model portfolios, new accounts may be opened, and additional investment for current accounts may be made, in the Closed Fund if they are made through existing fee-based investment products and/or existing mutual fund wrap programs (e.g. through a broker, dealer, private bank and trust company or consultant) that currently use the Closed Fund; however, new model portfolios introduced in existing products and platforms must be preapproved by Funds Management;
Separately managed account clients of, or investors in a pooled vehicle advised by, the Closed Fund’s sub-adviser and whose assets are managed by the sub-adviser in a style similar to that of the Closed Fund (either presently or within the last 60 days of their request to open a new account) are allowed to open a new account;
Registered investment advisers who currently utilize the Closed Fund in their asset allocation programs will be able to open new accounts and/or continue to invest in the Closed Fund;
Private bank and trust platforms that currently offer shares of the Closed Fund are eligible to add new accounts if approved by Funds Management;
Non-centrally managed discretionary and non-discretionary portfolio programs that currently offer shares of the Closed Fund or share the same operational infrastructure as programs that currently offer shares of the Closed Fund if approved by Funds Management; and
Funds of Funds advised by Funds Management may purchase shares of the Closed Fund.
May 18, 2017

Is there a publicly accessible list of NTF funds available through TIAA? I'm curious because I sometimes see M* list a fund as NTF at TIAA that's not NTF at other discount brokers. (I find the M* brokerage availability pages among the least reliable data M* publishes, so it would be good to verify.)
Regarding TDA - we have an HSA account that lets us invest through TDA. No complaints, good selection of NTF ETFs. For retail investors TF fees are a bit high ($49.99 each way) and it has a 180 day short term trading fee on NTF funds (not of concern to me). Our fee schedule is different since it's through the HSA.

And that divergence grows even more so today. After newsletter sentiment reached multi decades highs in bullishness, now all I am seeing is how technically vulnerable the market is.
I can make a case a reset is coming or has already arrived. But the market has a way of making soothsayers look bad.

I don't think this article helps too much, but here's a 2013 article describing Capital Group's reorganization into multiple groups:
http://www.fa-mag.com/news/capital-group-will-restructure-based-on-investment-objectives-13699.html
Ignoring for the moment that little of the verbiage in the article or prospectus is particularly clear, what I would have guessed is: many mutual fund companies have multiple equity teams where each team manages multiple funds. Those teams tend to be theme based, e.g. large cap, small cap, international, etc. While the names of Capital's equity groups don't suggest that, it is at least consistent with the FA article, that talks about organizing these groups around particular investing objectives.
Regarding AF having "now" introduced no-load shares. They've had no-load shares for many years. What changed is that you're now finding a way to purchase them. But no-load R4 and R5 shares for retirement plans have been around for what seems like forever, with R6 and R5E being added more recently. The F share class (renamed F-1 in 2008) has been around for a couple of decades.
You can get F-2, and sometimes even cheaper R5 or R6 shares through HSA accounts. For example, the HSA Authority offers RERFX.

@Bee, why don't you just carry 2 HSA accounts. Open up a cash account with your bank or credit union for what you think you will use per year and keep the rest invested. I think you can do that though not 100% sure. I did have 2 accounts with 2 different banks after I changed jobs.

FWIW, I've been looking off and on at AICFX (F-1 class) which could already be purchased without an advisor.
I've a small HSA that I likely won't be adding to (hard to get a decent HDHP in my county). Until one's account reaches five figures, most HSAs that offer investment options are not economical (fees too high and/or too much cash must be left in a low interest account).
But I found one HSA that only requires a nominal amount left in cash, and offers AICFX as one of its investment options (it seemed like the best on its short list of funds).
So there have been ways to get access to some F-1 shares even before this announcement. They're just quirky and hard to find.