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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Hello,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>OEBB has received a few questions over the last week about W2 reporting of dental and vision benefits due to the Affordable Care Act and the Internal Revenue Service. The Affordable Care Act requires employers to report the aggregate cost of employer-sponsored health coverage on employees’ W2 forms. The Internal Revenue Service has released <a href="http://www.irs.gov/irb/2011-16_IRB/ar08.html">Notice 2011-28</a>, which provides interim guidance on how employers report this information on the Form W2.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Although OEBB can’t give recommendations and we advise you to consult with your tax consultants we can offer this simple test:<o:p></o:p></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:.9pt;margin-bottom:0in;margin-left:42.1pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo1;text-autospace:none'><![if !supportLists]><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]>Does the member select dental and/or vision separately from medical when they enroll?<o:p></o:p></p><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:.9pt;margin-bottom:0in;margin-left:42.1pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo1;text-autospace:none'><![if !supportLists]><span style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]>Does the member pay a separate premium for dental and/or vision? Or does the entity represent the premiums for each benefit as separate?<o:p></o:p></p><p class=MsoNormal style='margin-right:.9pt;text-autospace:none'>If the answer to #1 and #2 are yes, dental and/or vision are separate and don't need to be reported on the W2. If one answer is yes and one answer is no, then the benefit would need to be reported on the W2. Again, please check with your tax consultant for specifics concerning your entity and employees.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks,<o:p></o:p></p><p class=MsoNormal><i><span style='font-size:13.5pt;font-family:"Comic Sans MS";color:maroon'>Linda Tullis</span></i><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>Benefits Manager</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>Oregon Educators Benefit Board</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>1225 Ferry Street SE</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>Salem, OR 97301</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>Office: (503) 378-3329</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Comic Sans MS"'>Fax: (503) 378-5832</span><o:p></o:p></p></div><div style='mso-element:comment-list'><![if !supportAnnotations]><hr class=msocomoff align=left size=1 width="33%"><![endif]></div></body></html>