by Ira B. Mirsky and Maureen O'Brien On March 29, 2011, the Internal Revenue Service (IRS) released Notice 2011-28, which provides interim guidance to employers regarding informational reporting of the aggregate cost of applicable employer-sponsored group health plan coverage on Forms W-2.  Pursuant to Notice 2010-69, this reporting is optional for all employers in connection with preparing Forms W-2 for the calendar year 2011.  Most employers will be required to provide this reporting on Forms W-2, using Box 12 Code "DD," beginning with the Forms W-2 for the calendar year 2012 (i.e., Forms W-2 issued for calendar year 2012 in January 2013). Notice 2011-28 provides an exception to the reporting requirements for some employers.  Until issuance of further guidance, an employer is not subject to the reporting requirement for any calendar year if the employer was required to file fewer than 250 Forms W-2 for the preceding calendar...