Excerpt: Two laws were enacted in Minnesota recently relating to health benefit plans that may affect you as an employer. The first, which should be attended to right away, requires employers to provide a report to each employee with his or her annual W-2 informing the employee of the amount of health insurance premiums paid by the employee with pre-tax dollars through a Section 125 plan (also known as a cafeteria plan or flexible benefits plan) beginning with premiums paid in 2009.... The second, which takes effect on July 1, 2009, requires an employer with more than 10 full-time equivalent employees (except employers who offer a group health insurance plan or group self-insured plan or who have no employees who would be eligible to participate in a Section 125) to establish and maintain a Section 125 that allows employees to purchase on a pre-tax basis individual or employer-based health coverage.