Christine S. Matott

IRS Issues Revised Guidance on Form W-2 Reporting Requirements for Costs of Employer Group Health Coverage
Debra B. Hoffman,Christine S. Matott, January 24, 2012
The Patient Protection and Affordable Care Act of 2010 (PPACA) requires employers to report the aggregate cost of “applicable employer-sponsored group health care coverage” (referred to herein as “Reportable Coverage”) on employees’ Forms W-2 in Box 12 using code DD....