News & Analysis as of

Reporting Requirements W-2 Employer Group Health Plans

Dickinson Wright

Reporting Health Care Costs on Form W-2—The Devil is in the Details

Dickinson Wright on

The Affordable Care Act (ACA) requires employers who file 250 or more W-2s to report the cost of coverage under an employer-sponsored group health plan on an employee’s W-2.This is reported in Box 12, with Code DD....more

Best Best & Krieger LLP

BEST IN LAW: Employers need to heed Obamacare Reporting Rules

Compliance with reporting obligations is always important for any employer, but the employer reporting requirements under the Affordable Care Act pack a significant penalty that makes compliance particularly important. ...more

Morgan Lewis

Group Health Plans: Year-End Action Items and Upcoming Changes

Morgan Lewis on

Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

Snell & Wilmer

Navigating Health Care Reform: W-2 Reporting of Employer-Sponsored Group Health Coverage

Snell & Wilmer on

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move...more

Proskauer Rose LLP

IRS Releases Guidance on Form W-2 Informational Reporting Requirement

Proskauer Rose LLP on

On March 29, 2011, the Internal Revenue Service (“IRS”) released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the “Act”) to report the cost of employer-sponsored...more

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