Payroll Tax Deferral - Customer Input Requested

As mention in Document 2702245.1, the American Payroll Association (APA) and the National Payroll Reporting Consortium (NPRC) have submitted comments on the President’s recent Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster. The letter contains six employer issues for which guidance has been requested:

1. Will employees be required to opt in or out of the deferral? In what form will this choice be communicated?
2. Will employers be held liable for employee Social Security taxes deferred? Or will employees pay any deferred amounts with their 2020 income tax return, IRS Form 1040?
3. Will there be any new entry boxes on Forms W-2 or 941? Will the qualifying Social Security wages paid from September 1 –December 31, and/or Social Security tax deferred, be a coded entry in Box 12 of Form W-2?