This link from Treasury discusses the requirement for employers that issued 250 or more W2s last year to place employer-sponsored health benefits on the 2012 tax year W2s. This should not be interpreted as an employer having 250 or more employees only — any employer that issued 250 or more W2s last year has the requirement.

http://www.irs.gov/uac/Form-W-2-Reporting-of-Employer-Sponsored-Health-Coverage

Among the difficulties that will have to be addressed is how to combine the total benefits provided by an employer on this form. The regulations helps address that.

-->