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As a follow-up from previously released final regulations and other guidance (see the February 16, 2012, issue of the Health Law Update), the Departments (HHS, Treasury and DOL) jointly developed a set of 24 Frequently Asked Questions (FAQs) regarding the summary of benefits and coverage (SBC
In early January, the Internal Revenue Service (IRS) released Notice 2012-9, which clarified and revised the requirements for disclosing the aggregate cost of employer-sponsored health coverage on employees' annual Form W-2, Wage and Tax Statements
