The Internal Revenue Service released Notice 2012-9 in January 2012. This notice helps to clarify the W2 reporting requirements for the cost of coverage with employer-sponsored group health plans. These new requirements are part of the Affordable Care Act.
To see more about the details, please click on the following link which will take you straight to this IRS information: http://www.irs.gov/newsroom/article/0,,id=237894,00.html