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).