Issue Number: N-2012-09

Notice 2012-09 restates and amends the interim guidance on informational reporting to employees of the cost of their employer-sponsored group health plan coverage initially provided in Notice 2011-28, 2011-16 I.R.B. 656, required under as part of the Affordable Care Act to provide useful and comparable consumer information to employees on the cost of their health care coverage.

Notice 2012-09 will appear in IRB 2012-4 dated Jan. 23, 2012.