Affordable Care Act, IRS, Fees

Reminder: PCORI Fees Due By July 31, 2024

Woodruff Sawyer on 6/12/2024

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2024 deadline for paying fees that fund the Patient-Centered Outcomes...more

Compliance Alert: IRS Releases PCORI Fee For Plan Years Ending Before October 1, 2024

Woodruff Sawyer on 10/20/2023

The IRS has released Notice 2023-70, which sets the applicable PCORI fee for plan years ending between October 1, 2023 and September 30, 2024 at $3.22 per covered life....more

Health Plans: PCORI Fee Is Due August 1, 2022

Verrill on 6/27/2022

What is the PCORI Fee? The Affordable Care Act created a non-profit corporation, the Patient-Centered Outcomes Research Institute (“PCORI”), to conduct research to help individuals, providers, and policymakers make better...more

You’ve Got Another PCORI Fee Coming!: Congress revives the PCORI fee and filing obligations

Holland & Hart - The Benefits Dial on 3/5/2020

In the wee hours of December 2019, Congress revived the PCORI fee and filing obligations of employer sponsors of self-insured group health plans. In accordance with the requirements of the Affordable Care Act, employer...more

PCORI Fee Resurrected

Burr & Forman on 1/8/2020

In the summer of 2019, I wrote a short blog on the death of the PCORI fee — Ding, Dong, the PCORI Fee is Dead!. When enacted as part of the Affordable Care Act, the fee was set to expire with plan/policy years ending after...more

Thought You Paid Your Last PCORI Fee? Wrong!

Seyfarth Shaw LLP on 1/3/2020

Seyfarth Synopsis: We previously blogged that the so-called Cadillac tax was movin’ out. Well, the Patient-Centered Outcomes Research Institute (“PCORI”) fee is moving back in. On December 20th, the President signed the...more

2018 Budget Deal Delays Several Affordable Care Act Taxes and Fees

Burr & Forman on 1/30/2018

On January 22, 2018, President Trump signed into law H.R. 195 (hereinafter referred to as the “2018 Budget Deal”) which ended the federal government shutdown and funds the federal government through February 8, 2018. In...more

PCORI Fee Due by July 31, 2017

McDermott Will & Emery on 6/20/2017

The Patient-Centered Outcomes Research Institute (PCORI) fee was established under the Affordable Care Act (ACA) to advance comparative clinical effectiveness research. The PCORI fee is assessed on issuers of health insurance...more

IRS Adjusted ACA Fee Amounts for the 2017 Policy or Plan Years

McDermott Will & Emery on 11/21/2016

The Patient-Centered Outcomes Research Institute (PCORI) fee was established under the Affordable Care Act (ACA) to advance comparative clinical effectiveness research. The PCORI fee is assessed on issuers of health insurance...more

HHS and IRS Release Updates on the SHOP Marketplace, Fees, Taxes, and Payment Parameters

Ballard Spahr LLP on 12/11/2013

Before departing for the 2013 Thanksgiving holiday, the Obama administration released several new regulatory announcements and guidance relating to the implementation of the Affordable Care Act (ACA). The new guidance delays...more

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

Dechert LLP on 7/31/2013

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...more

PCORI Fee Payment and Filing Deadline is July 31, 2013

Mintz - Employment, Labor & Benefits... on 7/26/2013

The Affordable Care Act has established a new annual fee, imposed on group health plans, which will be used to fund the Patient Centered Outcomes Research Institute. The amount of the fee is $1 times the average number of...more

IRS Guidance Released on the Delayed Implementation of the Affordable Care Act's Play or Pay Rules - Penalties Will Not Apply to...

Best Best & Krieger LLP on 7/11/2013

On the heels of last week’s announcement that the Affordable Care Act’s (ACA) reporting requirements and Play or Pay penalties will not go into effect until 2015, the IRS has released transition relief clarifying that the...more

Healthcare Reform White Paper: Countdown To 2014

McNees Wallace & Nurick LLC on 6/27/2013

Although the Patient Protection and Affordable Care Act (“PPACA” or the “Act”) is now over three years old, the Act’s core requirements will not take effect until 2014....more

The Affordable Care Act’s Patient-Centered Outcomes Fee Deadline is Approaching - Many Employers with Self-Insured Plans Must...

Best Best & Krieger LLP on 6/25/2013

As part of the Affordable Care Act, insurance companies offering certain health insurance policies and employers, including public agencies, that sponsor certain self-insured plans may be responsible for reporting and paying...more

IRS Issues Q&As On Affordable Care Act Research Trust Fund Fees – First Filings Due July 31, 2013

Stinson - Benefits Notes Blog on 6/14/2013

The 2010 Affordable Care Act (ACA) includes a number of new taxes and fees to be assessed to pay for many of the new federal health care mandates....more

IRS Says PCORI Fees Are Deductible

Proskauer - Employee Benefits & Executive... on 6/13/2013

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it has been unclear whether the fees paid pursuant the Affordable Care Act to...more

Health Care Reform Update: July 31 Fee Deadline for Most Self-Insured Plans

Pillsbury Winthrop Shaw Pittman LLP on 6/13/2013

The IRS has released a revised version of Form 720 “Quarterly Federal Excise Tax Return” for sponsors of self-insured health plans to pay annual fees imposed under the Affordable Care Act. The fee for 2013 is $1 per covered...more

Revised IRS Form 720, Updated For Reporting Patient-Centered Outcomes Research Institute (PCORI) Fees, Now Available: Due By July...

Perkins Coie on 6/13/2013

The Affordable Care Act (the ACA) established the Patient-Centered Outcomes Research Institute (the Institute) in order to provide comparative clinical effectiveness research data so that patients, health care providers,...more

Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Service › Fees