The IRS on March 29 issued interim guidance (Notice 2011-28) addressing the informational reporting by employers that will be required on Form W-2 for the cost of employer-provided health insurance coverage. Notice 2011-28, in question-and-answer format, clarifies the rules and effective dates of the new reporting requirements. The IRS requests comments on all aspects of the interim guidance. The Notice is applicable until further guidance is issued. The new reporting requirements generally will take effect with respect to Forms W-2 issued for 2012.