"Many of the provisions of the Notice will affect the amount reportable as income on 2013 Forms W-2. Thus, it is important for those responsible for preparing such forms to be aware of the new guidance as soon as possible.... The Notice permits amendments to be made retroactively on or before the last day of the first plan year beginning on or after December 16, 2013. Such an amendment may be effective retroactively to the first day of the plan year including December 16, 2013, provided that the cafeteria plan operates in accordance with the guidance under the notice. The Notice has different effects based on the type of plan, and what the employer has done so far[.]"  MORE >>