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



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

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

Official Source Documents

August 29, 2014 — Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)

August 29, 2014 — Questions and Answers on Information Reporting by Health Coverage Providers (Section 6055)

August 28, 2014 — IRS Draft Forms and Instructions for Information Reporting (Code Sections 6055 & 6056)

April 30, 2014 — Corrections to IRS Final Regulations on Information Reporting of Minimum Essential Coverage

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

May 22, 2014 — P4P Presentation Slides: Employer Information Reporting Requirements (Internal Revenue Code Sections 6055 and 6056) (Tammy Killion & Seth Perretta, Groom Law Group)

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)