As I mentioned at the Cleveland Employment Relations seminar yesterday, the IRS has begun its outreach regarding the new requirement (“ACA 9002”) to report employer health care coverage on Form W-2.  Here are links to our prior blog on the topic, FAQs subsequently posted by the IRS, and information on an IRS webinar that will occur on October 31.  If you issue more than 250 Forms W-2, you will be subject to this reporting requirement for the 2012 calendar year (reporting in January 2013), and you may want to attend the webinar.  Just be sure to check with the kids first if you usually attend their school Halloween parties!