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Health Care Reform: What Plan Sponsors Must Do Before 2012 Year-End (PDF)
Hanson Bridgett LLP Link to more items from this source
Oct. 4, 2012

"[S]ix actions that covered employers and plan sponsors must take this year: (1) Determine ... what employer-sponsored health benefits that you offer that may be subject to some or all of the requirements under the Act. (2) Provide a ... Summary of Benefits and Coverage (SBC) to plan participants ... (3) Collect the information needed to report the value of 2012 health coverage on the Forms W-2 due on January 31, 2013. (4) Ensure that your Form W-2 reporting system has changed to include the value of 2012 health coverage. (5) Ensure that your tax withholding system has changed to collect additional Medicare tax for high wage earners starting January 1, 2013. (6) Ensure that [FSA] salary reduction contributions are limited to $2,500 for plan years beginning on or after January 1, 2013."

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