Health: Information Reporting/W2


Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
See Also — for related information


No new stories have been published on this topic. All pre-2014 stories can be found in the Benefits Byte Archive or by searching members-only documents. See also the list of issues for related topics.



(Items in italic are available only to Council members.)

Click here for the Council's comprehensive chart highlighting
PPACA regulatory developments.

Official Source Documents

March 10, 2014 — IRS Final Regulations on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

March 10, 2014 — IRS Final Regulations on Information Reporting of Minimum Essential Coverage

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting of Minimum Essential Coverage

April 26, 2012 — IRS Notice 2012-32: Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6055

April 26, 2012 — IRS Notice 2012-33: Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6056

February 15, 2012 — IRS Questions and Answers Regarding IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

February 15, 2012 — IRS Compliance Chart Regarding IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

January 3, 2012 — IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

November 17, 2011 — DOL FAQs About Affordable Care Act Implementation Part VII and Mental Health Parity Implementation

April 1, 2011 — FAQs on PPACA Implementation Part VI

March 29, 2011 — IRS Notice 2011-28: Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage

December 22, 2010 — DOL FAQs About Affordable Care Act Implementation Part V and Mental Health Parity Implementation

November 1, 2010 — FAQs about the Affordable Care Act Implementation Part IV

October 18, 2010 — FAQS about the Affordable Care Act Implementation Part III

October 12, 2010 — IRS Notice 2010-69: Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance

October 12, 2010 — IRS Draft W-2 Form

October 8, 2010 — FAQS about the Affordable Care Act Implementation Part II

September 20, 2010 — FAQS about the Affordable Care Act Implementation Part I

Council Materials

November 21, 2013 — P4P Presentation Slides: Application of Market Reforms to HRAs, FSAs; FSA Carryover Guidance

November 18, 2013 — Testimony of Seth Perretta (Crowell & Moring) on behalf of American Benefits Council in IRS Hearing on PPACA Information Reporting under Sections 6055 & 6056

November 8, 2013 — Council Comments (with SVEF) to IRS on Proposed Regulations Governing PPACA Information Reporting (Code Sections 6055 & 6056)

October 11, 2013 — BENEFITS BLUEPRINT: IRS Issues Proposed Rules on New Information Reporting for Employers and Issuers under PPACA (Part 2 of 2)

September 27, 2013 — P4P Presentation Slides: Employer Reporting Requirements (Sections 6055 & 6056) (Seth Perretta, Crowell & Moring)

February 14, 2013 — BENEFITS BLUEPRINT: Employer Obligations to Share and Report Coverage and Affordability Information under PPACA (Part 1 of 2)

June 11, 2012 — Council Comments to IRS Regarding Notices 2012-32 (Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6055) and IRS Notice 2012-33 (Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6056)

February 1, 2012 — P4P Presentation Slides: Form W2 Guidance and Essential Benefits Requirements (Seth Perretta & Allison Ullman, Crowell & Moring)

January 9, 2012 — Summary of IRS Guidance on Form W2 Informational Reporting (Courtesy of Crowell & Moring)

July 18, 2011 — Council Comment Letter to IRS Regarding Notice 2011-28

May 26, 2011 — P4P Presentation Slides: W2 Reporting Guidance and IRS Notice 2011-28

April 4, 2011 — Summary of PPACA Guidance on Informational Reporting to Employees of the Cost of Group Coverage (Courtesy of Crowell & Moring LLP)

April 1, 2011 — Summary of PPACA Guidance on Informational Reporting to Employees of the Cost of Group Coverage (Courtesy of Groom Law Group, Chartered)

August 6, 2010 — PPACA Mandates Chart (Courtesy of Proskauer Rose)

Official Source Documents
Council Materials

Condition Critical: Ten Prescriptions for Reforming Health Care Quality, Cost and Coverage

Health Care Reform (PPACA)