Ellen pointed out that while healthcare reporting is like W2 reporting, it is a lot more complex and requires data to come from HRIS, Payroll, Benefits and other systems. This is another reason why HR professionals need to care about integration between these systems. If this is not done the penalties are very steep. You can read more about this here http://www.adp.com/solutions/employer-services/health-compliance.aspx
The reporting requires employers to collect social security numbers of dependents. This will require better security and robust integration between systems.
Here is a good infographic about health care reform from ADP.