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Healthcare reform and W-2's for small business

We got this guidance from one of our colleagues at LISI and thought it was worth passing on! Back in March of this year, the IRS released an interim ruling (Notice 2011-28) which that states only groups with 250 or more filed W2’s have to comply with the regulation. As our colleague points out, this applies to 250 filed W2’s, not 250 employees. What's the difference? Well, if your company experiences a lot of turnover, you may find yourself in a position where you have fewer than 250 employees on payroll...

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