Under the Patient Protection and Affordable Care Act, in 2013 employers must begin reporting “aggregate costs” they pay for employee health coverage on the individual W-2 Forms of those employees. For your reference, five takeaways from the recently published Internal Revenue Service guidance on the reporting requirement:On Aggregate Costs…“‘Aggregate cost’ is the total cost of coverage under all applicable employer-sponsored coverages [and] is determined according to the general rules used to determine the applicable premium for COBRA continuation coverage. It includes amounts paid by the employer and the employee, regardless of whether these amounts are paid through pre-tax or post-tax...