reporting Cobra rate for insurance on the W-2

I am trying to find a way to report the cobra rate for insurance on the federal W-2 for the new law starting in January.   We have an employer paid DBA and an Employee paid DBA, which do not add up to the Cobra rate, they are the budgeted dollars, and now I want to attach a third DBA to each plan to calc and report off of, but cannot find a way to do this.   How is the group handling the new reporting requirements?   Do the employee and employer equal Cobra?