Affordable Care Act, IRS, PCORI

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

IRS Releases 2024 Limits for Health and Welfare and Related Plans

Seyfarth Shaw LLP on 11/30/2023

Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2024 as well as other health and welfare limits....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

PCORI Fee Deadline is Almost Here

Bricker Graydon LLP on 7/5/2023

If you sponsor a self-insured group health plan (including an HRA), make sure you set a calendar alert for July 31 to pay the annual PCORI fee (Patient-Centered Outcomes Research Institute fee) for the 2022 plan year. The...more

Compliance Alert: Reminder PCORI Fees Due By July 31, 2023

Woodruff Sawyer on 6/22/2023

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2023 deadline for paying fees that fund the Patient-Centered Outcomes...more

Prepare for Upcoming 2023 ACA Reporting Deadlines

Trusaic on 12/5/2022

Employers looking toward the new year will need to keep the 2023 ACA reporting deadlines in mind to avoid steep penalties from the IRS. Every year, Applicable Large Employers (ALEs) must file and furnish their ACA...more

Compliance Alert: IRS Releases PCORI Fee For Plan Years Ending Before October 1, 2023

Woodruff Sawyer on 12/3/2022

The IRS has released Notice 2022-59, which sets the applicable PCORI fee for plan years ending between October 1, 2022 and September 30, 2023 at $3.00 per covered life....more

Self-Insured Health Plans: August 1st PCORI Fee Due Date is Rapidly Approaching

Jackson Lewis P.C. on 7/15/2022

The Patient-Centered Outcomes Research Institute (“PCORI”) is an independent nonprofit research organization that funds comparative clinical research, among other things. PCORI is funded through annual fees — provided for in...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

IRS Announces PCORI Fee for 2022

Seyfarth Shaw LLP on 12/23/2021

Seyfarth Synopsis: The IRS has announced the adjustment to the applicable dollar amount for the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2022....more

New PCORI Fee Amounts Announced for the 2022 Reporting Period

Jackson Lewis P.C. on 12/23/2021

The IRS just released IRS Notice 2022-04 that provides the updated fee for Patient-Centered Outcomes Research Institute (PCORI) paid by fully insured and self-funded health plans for the upcoming tax reporting period...more

Health Care Reform Changes and Other Updates

Kelley Drye & Warren LLP on 12/4/2020

This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...more

PCORI Fee Reminders And Clarifications

Jackson Lewis P.C. on 6/12/2020

IRS Notice 2020-44 was issued this week as a reminder that Patient-Centered Outcomes Research Institute (PCORI) fees were extended under the Further Consolidated Appropriations Act of 2020 and are now not scheduled to expire...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

2017 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

Snell & Wilmer on 10/18/2017

As 2017 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 will cover...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

Reminder of the ACA Related Deadlines for 2016

Balch & Bingham LLP on 1/27/2016

This post is intended to be a brief reminder of some of the 2016 deadlines. As originally described in our December post the following are the updated dates for Forms 1094 and 1095....more

Group Health Plan Action Items and Reminders for the New Year

Morgan Lewis on 1/5/2016

While plan sponsors of group health plans breathed a little easier this year-end, there are still important action items and reminders to consider as we look to 2016....more

PCORI Fee Inflation Adjustment

Balch & Bingham LLP on 10/14/2015

In Notice 2015-60 (October 9, 2015), the IRS announced that the PCORI fee will rise to $2.17 per covered life for plan years ending on or after October 1, 2015 and before October 1, 2016. For plan years ending on or after...more

More Cadillac Plan Tax Guidance from IRS

Balch & Bingham LLP on 8/7/2015

Code § 4980I (a/k/a/ the “Cadillac Plan tax”) was added by the ACA so that taxpayers with average group health plans would not subsidize, by tax preference, rich plans benefitting chiefly the rich. Section 4980I imposes a...more

Employee Benefits Alert - July 2015

Franczek P.C. on 8/4/2015

Major Revisions to Qualified Plan Determination Letter Process Announced - Effective January 1, 2017, the staggered five-year determination letter remedial amendment cycles for individually designed plans will be...more

IRS Notice 2015-43 Addresses Expatriate Health Coverage

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/13/2015

New guidance from the Internal Revenue Service (IRS) leaves in place the limited Affordable Care Act (ACA) exemptions set out in the Expatriate Health Coverage Clarification Act of 2014 (EHCCA). IRS Notice 2015-43 (Notice)...more

Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Service › Patient-Centered Outcome Research Institute

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