The IRS has issued Notice 2012-9, providing updated and new guidance on the reporting of employer-provided health plan coverage on Forms W-2, as required by the health reform law ("PPACA"). The new notice supersedes the March 2011 Notice 2011-28 (see Client Action Bulletin 11-03) and applies to taxable years beginning in 2012 (i.e., the W-2s employers generally furnish to employees by the end of January 2013).

On December 27, 2011, the Department of Transportation's (DOT) Federal Motor Carrier Safety Administration (FMCSA) published The Hours of Service of Drivers Final Rule, which revises the hours-of-service (HOS) safety requirements for commercial truck drivers.