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IRS Issues Proposed ACA Rules on Employer Information Reporting
Society for Human Resource Management [SHRM] 
[Guidance Overview] Sept. 8, 2013
"The proposed rules describe a variety of options to potentially reduce or streamline information reporting, such as: [1] Replacing Section 6056 employee statements with Form W-2 reporting on offers of employer-sponsored coverage to employees, spouses and dependents. [2] Eliminating the need to determine whether particular employees are full time if adequate coverage is offered to all potentially full-time workers. [3] Allowing organizations to report the specific cost to an employee of purchasing employer-sponsored coverage only if the cost is above a specified dollar amount."
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