Contributed by Jo-Anne Mineweaser, 412.594.3920

The Patient Protection and Affordable Care Act (PPACA) requires employers to report the aggregate cost of healthcare coverage provided to their employees on Form W-2.  The aggregate cost is to be determined in the same way that the “applicable premium” is determined under the COBRA rules.   This requirement was originally effective for tax years beginning on or after January 1, 2011.  However, the Treasury Department and IRS have suspended this requirement for 2011 to provide employers more time to make necessary changes to their payroll systems and procedures.   Additional guidance regarding this requirement is expected before the end of this year.

If you have any questions regarding this information, or healthcare reform in general, please contact Jon Grossman at 412.594.5574 or Jo-Anne Mineweaser at 412.594.3920, or or