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Updated Guidance on Form W-2 Reporting of Health Care Coverage
Morgan Lewis Link to more items from this source
[Guidance Overview]
Jan. 15, 2012

"Employers should review their benefit plans to determine which plans meet the definition of 'applicable employer-sponsored coverage.' For example, employers should consider whether their EAPs, wellness programs, or on-site medical clinics would be considered group health plans and, further, whether they should report such coverage (consideration also should be made as to whether COBRA should be offered for such programs)."

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