The administration recently released IRS Notice 2011-28 which excuses employers that issue fewer than 250 W-2’s from reporting the 2012 cost of health care coverage on employees’ 2012 W-2’s to be issued in January of 2013. (Previously, the IRS advised that this requirement would not become effective until after 2011.)

Resources:

IRS Notice 2011-28, http://www.irs.gov/irb/2011-16_IRB/ar08.html

Wells Fargo newsletter article on IRS Notice 2011-28,  https://wfis.wellsfargo.com/NewsIndustryInfo/Legislative%20Updates/Documents/040111PSb_Leg_Alert_W-2_Reporting.pdf

Law firm McDermott Will & Emery blog on IRS Notice 2011-28, http://www.employeebenefitsblog.com/2011/03/articles/health-and-welfare-plans/irs-releases-interim-guidance-on-reporting-cost-of-employersponsored-coverage-on-w2/

Business Insurance, article on IRS Notice 2011-28, http://www.businessinsurance.com/article/20110329/BENEFITS03/110329903

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