This amendment applies in respect of employer contributions made after March 28, 2012 to the extent that the contributions relate to coverage after 2012, except that such contributions made after March 28, 2012 and before 2013 are included in the employee’s income for 2013. ###>Il est à noter que les prestations versées après cette date et avant 2013 sont incluses dans le revenu de l’employé pour 2013.