On January 3, 2012, the Internal Revenue Service released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health coverage on employees’ annual Forms W-2 (using box 12, code DD).The purpose of the reporting requirement is to provide useful and comparable [...]

The state of New Jersey has about six months – June 30, 2012- to finalize plans for a health insurance exchange. The deadline concerns a federal grant that would help the state make progress toward the new insurance system required by the Affordable Care Act. The grant, worth $5 million, would be used to hire [...]