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Form W-2 and Health Care Reform: Relief for 2011 Reporting of Health Care Value; Nevertheless, State Tax Law May Affect Reporting
Dorsey & Whitney LLP Link to more items from this source
[Guidance Overview]
Oct. 22, 2010
Excerpt: Almost always, state legislatures act to conform their state tax laws to federal tax law and apply this change retroactively to the date federal income tax law changed. It is hoped this will be the case on the expansion of coverage to adult children up to age 26, but employers may wish to check with their counsel on the status of the tax law for the states in which they have employees.

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