Advertisement The Affordable Care Act establishes three new, high-level, reporting requirements: Code § 6051(a)(14) Employers must report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement; Advertisement Code § 6055 Entities that offer minimum essential coverage (i.e., health insurance issuers, certain sponsors of self-insured … Continue reading The Affordable Care Act—Countdown to Compliance for Employers, Week 47: The Reporting Conundrum