The Patient Protection and Affordable Care Act (PPACA) requires employers to report the cost of employer-sponsored coverage on an employee's Form W-2 for tax years beginning on or after January 1, 2011. Employers were given more time to update their payroll systems when the IRS made reporting optional for all employers in Notice 2010-69 and Notice 2011-28 granted further relief for small employers.

2012 is here and reporting is required for employers with 250 or more employees. IRS Notice 2012-9 updates and expands on these Form W-2 reporting responsibilities. This webinar will give you a practical understanding of exactly how recent IRS guidance has defined what goes into the amount reported with Code DD in box 12 of the employee's Form W-2 and which employers are required to provide it.

Join noted payroll consultant Jerri LS Langer, of Cokala Tax Reporting Solutions, as she covers how to handle the reporting of an employee's aggregate health care cost. In this webinar, you will learn:

• What the IRS will use to determine if you have 250 employees and are required to report health care costs to employees in 2012
• If you operate through a common paymaster, what will be expected of you under these requirements
• If you pay sick pay, when the W-2 needs to cover cost of health care reporting and when not
• What will be required if there are related employers not operating through a common paymaster
• How to handle flexible spending accounts and the clarifications made in Notice 2012-9
• What are the standards for dental and vision plans: when they are reportable and when not
• What to do with expenses related to highly compensated employees, 2% shareholders and others who are taxed on their health care benefits
• If you pay a composite rate but do not use it for COBRA purposes, learn what is reportable
• What to do with employee assistance programs (EAPs); we will cover employer responsibilities
• How to handle wellness programs and on-site medical clinics, as well as hospital indemnity and other fixed indemnity programs on an after-tax or  pre-tax basis
• Employer's options to report even if not required
• New changes to calculation instructions first released in Notice 2011-28 and modified in Notice 2012-9 that address programs that cover reportable benefits and non-reportable health care benefits, fiscal year programs that straddle two tax years,
• What to do when amounts are adjusted in health care plans that affect previous year's amounts reported on the employee's W-2
• And much more!

Jerri Langer, Esq, COKALA Tax Information Reporting Solutions, LLC

Jerri Langer is a nationally respected information reporting and withholding consultant who provides a wide range of tax advisory services to many Fortune 500 companies around the world. She is a founding member of the Cokala Tax Group, an advisory services firm offering experienced, efficient and practical help in meeting obligations for tax withholding, payee documentation, tax information reporting, and related issues including income classification. She has twice been appointed a member of the IRS Commissioner's Information Reporting Program Advisory Committee (IRPAC), serving in 2009-2011 and in 1999-2000. Prior to Cokala, she served as a Director in Balance Consulting, an organization specializing in tax reporting and withholding compliance; and earlier as chief tax compliance officer of ProBusiness Services Inc. Jerri learned much of her trade as a Director in Deloitte & Touche, where she gained a national reputation assisting clients in complying with domestic and international tax reporting and withholding requirements. She received her JD and LLM in Taxation from the University of Florida - College of Law (1982) and is a member of the Florida and Michigan bars.