One of the provisions of the Patient Protection and Affordable Care Act healthcare reform law required employers to include the cost of group health plan coverage on their employees’ W-2 forms starting on January 1, 2011. However, the IRS recognized the burden this would create, particularly for smaller employers, and granted a one-year extension, so the requirement applies to W-2 forms beginning with tax year 2012… [328 word article, July 2011]