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The Patient Protection and Affordable Care Act of 2010 (PPACA) requires employers to report the aggregate cost of “applicable employersponsored group health care coverage” (referred to herein as “Reportable Coverage”) on employees’ Forms W-2 in Box 12 using code DD
The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act") provides that nondiscrimination rules similar to those imposed on self-insured group health plans are to apply to insured group health plans
Notice 2010-63 (the "Notice"), released by the US Internal Revenue Service on September 20, 2010, addresses the application of nondiscrimination requirements to insured group health plans as provided by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act"
