Reminder: PCORI Fee Due July 31 for Employers With Self-Insured Health Plans

July 29, 2013

As previously reported, the Patient Protection and Affordable Care Act (the “ACA”) established the Patient Centered Outcomes Research Institute (the “PCORI”) for the purpose of assisting patients, clinicians, purchasers and policy-makers in making informed health decisions by advancing the quality of medicine through research. The ACA provides that the PCORI will be funded, in part, by fees to be paid by insurance companies that issue health insurance policies, as well by employers who sponsor and maintain an “applicable self-insured health plan.” In December of 2012, the Internal Revenue Service (the “IRS”) published final regulations that provide guidance on what constitutes an applicable self-insured health plan and how the PCORI fee is to be calculated (the “Regulations”).

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