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Text of 2012 Report to IRS by Information Reporting Advisory Committee, Including Employee Benefit Issues (PDF)
Internal Revenue Service, Information Reporting Program Advisory Committee Link to more items from this source
Oct. 25, 2012
160 pages. "[The report by the committee's Employee Benefits & Payroll Subgroup makes recommendations about] (A) Employer and Insurer Shared Responsibilities Under the [ACA]; (B) Employer and Insurer Reporting Under the [ACA]; (C) $2,500 Limit on Health Flexible Spending Arrangements; (D) Health Care Valuation on Form W-2; (E) Patient-Centered Outcomes Research Trust Fund; (F) Integrated Plans; (G) Third Party Sick Pay; (H) Proper Reporting for Flexible Spending Arrangement improper payments; (I) Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, Penalty Relief; (J) Employee Stock Ownership (ESOP) and Cash Balance Plan Prototypes."

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