Affordable Care Act, IRS, Self-Insured Health Plans

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

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

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

For the Long Haul: SCOTUS Ruling Means ACA Coverage and Reporting Rules Here to Stay

Snell & Wilmer on 7/15/2021

Despite myriad legal challenges, the Affordable Care Act (“ACA”) remains the law of the land. We previously reported on the Supreme Court’s latest validation of the law in our SW Benefits Update, “Three Strikes You’re Out –...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

Employment and Benefits Advisory: 2017 Reminders and Developments

Sullivan & Worcester on 1/24/2017

New Relief for Small Employer Health Reimbursement Arrangements - As mentioned in prior advisories, the Departments of Labor, Health and Human Services and Treasury have taken the position that employers cannot reimburse...more

Reminder: November 15 Transitional Reinsurance Program Filing Deadline is Fast Approaching

Bass, Berry & Sims PLC on 11/4/2016

To help stabilize the individual insurance market, Section 1341 of the Affordable Care Act introduced the Transitional Reinsurance Program (TRP), which includes the collection of a TRP fee from “contributing entities” for...more

Affordable Care Act Compliance: IRS Releases Draft 2016 Employer Reporting Forms and Instructions

McDermott Will & Emery on 8/20/2016

The Internal Revenue Service recently issued revised draft Forms 1094-C and 1095-C and related instructions for use for the 2016 reporting year. ...more

Deadline Reminder for Employers and Providers: Electronically File Information Returns with IRS by June 30

BCLP on 6/28/2016

Self-insured employers, applicable large employers and health coverage providers are reminded that the June 30 deadline to electronically file information returns with the IRS is approaching. The deadline to provide...more

Health Coverage Providers: Deadlines for Health Coverage Providers to Report Minimum Essential Coverage are Approaching

BCLP on 2/12/2016

Who Must Report? If you are a health insurance issuer, self-insured employer, or other entity that providedminimum essential coverage (MEC) during calendar year 2015, including a state government providing Medicaid or...more

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...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

Final 2015 Forms 1094-B, 1095-B, 1094-C, 1095-C and Instructions

Balch & Bingham LLP on 9/21/2015

On September 16, 2015, the IRS finalized these ACA coverage reporting Forms and Instructions... We report here, with minimal analysis, changes that we recognized on first comparison to the 2015 Draft Forms and Instructions....more

The “Cadillac Tax” is Rollin’ In!

Tucker Arensberg, P.C. on 8/20/2015

When healthcare reform was rolled out in 2010, there was a provision included in the law imposing a tax on healthcare benefits provided to employees that exceed a threshold cost. This tax has been referred to as the...more

The ACA’s Toyota tax

McAfee & Taft on 5/20/2015

For several years now, employers have spent a great deal of time focusing on the Affordable Care Act’s (ACA) play-or-pay mandate. Numerous articles have been written and numerous educational seminars have been given...more

BEST IN LAW: Employers need to heed Obamacare Reporting Rules

Best Best & Krieger LLP on 3/25/2015

Compliance with reporting obligations is always important for any employer, but the employer reporting requirements under the Affordable Care Act pack a significant penalty that makes compliance particularly important. ...more

IRS Publishes Final Forms and Instructions on Information Reporting Under the Affordable Care Act

McDermott Will & Emery on 2/13/2015

The Internal Revenue Service (IRS) published final forms and instructions addressing information reporting requirements applicable to employers and insurers under Internal Revenue Code Sections 6055 and 6056. The reporting...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

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

Guidance for Self-Insured Health Plans and Payment of PCORI Fees: IRS Revises Form 720

Davis Wright Tremaine LLP on 6/12/2013

For plan sponsors and insurers wondering how to pay the fee for the Patient-Centered Outcomes Research Institute (which is due by July 31, 2013 for calendar year plans), the IRS has revised Form 720 to provide needed...more

Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Service › Self-Insured Health Plans

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