While employers who offer non-church health plans to their employees are required to report the information on their employees' W-2s, the IRS does not yet require it for those employers offering a self-funded church health plan like GuideStone's.

When this change takes place, it will be the employer's responsibility to ensure they collect and provide the appropriate information in their employees' W-2s.

There is no similar exemption for reporting employer contributions to a Flexible Spending Account and Health Savings Account.

For additional Health Care Reform information please visit GuideStone.org/HealthReform.