I'm subscribed to several IRS mailing lists in which guidance and other issues are announced. I skim through it in case it's applicable.
I found this fact sheet confusing.
formatting link
It's an alert that de minimis financial incentives given to employees to encourage their participation in certain retirement plans, a provision of SECURE 2.0 Act, might affect how W-2s and similar payroll information returns are prepared.Huh?
The whole point of deminimis rules is that it's not large enough to be reported.
There's a reference to a notice published in an issue of Internal Revenue Bulletin that makes the issue clearer.
formatting link
Read Q&A D-1 through D-6. De minimis is "does not exceed $250 in value".That makes more sense.