The Patient Protection and Affordable Care Act of 2010 requires employers to report the cost of employer-sponsored group health plan coverage on Forms W-2. The Internal Revenue Service (the "IRS") issued interim guidance regarding this informational reporting requirement in Notice 2011-28. In response to comments on Notice 2011-28, the IRS, on January 3, 2012, released an advance copy of Notice 2012-9, which supersedes Notice 2011-28. In general, Notice 2012-9 retains much of the original guidance set forth in Notice 2011-28, but with certain notable changes and additions, including the following: • Clarifies that the requirement to report the cost of...