w-2 reporting and code dd

[JenMO]

an employer with less than 25 employees, is code dd (if insurance was paid for by employer) required on the w-2 for 2014?

[JenMO]

also if the insurance prem are in the cafeteria plan(all paid by employee), would that need to be reported in box 12 with code DD?

[TXEA]

Health insurance premiums are not required to be reported for on the Form W-2 (code DD) for 2014 for employers who issued less than 250 W-2's for 2013.

[JenMO]

Thank you, that's what i thought i read, but it's nice to hear from others.