Notice 2011-28

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Notice 2011-28 provides interim guidance on informational reporting to employees of the cost of their employer-sponsored group health plan coverage. This informational reporting is required under § 6051(a)(14) of the Code, enacted as part of PPACA to provide useful and comparable consumer information to employees on the cost of their health care coverage. The requirement is effective for the 2012 tax year and beyond.

Notice 2011-28 was amended by Notice 2012-9.