The Affordable Care Act required informational reporting regarding the aggregate cost of employer sponsored group health plan coverage to be included in W-2s and was originally scheduled to be effective with the 2011 calendar year. Notice 2010-69 provided transition relief until 2012 although employers could voluntarily elect to include the information in 2011. The IRS has recently issued Notice 2011-28 which provides further relief. Read more in our ErisaALERT
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