The Internal Revenue Service said Tuesday that it will give smaller employers even more time to comply with a health-care reform law requirement that businesses report the cost of coverage on employees’ W-2 wage and income statements. Under the reform law, employers were required to provide health care cost information on 2011 W-2 statements that are distributed to employees in 2012. Under Tuesday’s guidance, detailed in Notice 2011-28, employers that issue fewer than 250 W-2s in 2011 will not be required to report the cost of coverage until January 2014. In addition, the IRS made clear that employers will not have to issue W-2s to retirees who receive health care coverage but no longer receive wages or salary.