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W-2 Reporting: Cost of Employee Group Health Insurance Coverage (PDF)
Chao & Company, Ltd. 
Nov. 26, 2012
"Beginning in calendar year 2012, an employer required to file more than 250 Form W-2s for the preceding calendar year must report 'applicable employer-sponsored coverage' on employees' Form W-2s. Employers should carefully review their 'applicable employer-sponsored coverage' and adjust any costs that are excluded from aggregate cost calculations."
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