"Although the employer mandate has been delayed, the separate requirement that all individuals carry health insurance or pay a fee, goes into effect on January 1, 2014. Thursday's proposal would, among other things, eliminate the need for employers to determine whether particular employees are full-time where adequate coverage is offered to all 'potentially full-time employees.' It also would let employers report specific costs for health plans only if the cost is above a certain threshold dollar amount. The proposed rules would also allow, in certain instances, the reporting of healthcare information on W-2 tax forms that employers issue to workers, rather than a separate statement.... Cathy Livingston, who worked on the health care rules as an IRS attorney, said it is likely that 'a very limited number of entities would voluntarily choose to report.'"