PPACA Update: Highlights of the PCORI Fee

By Bill Olson

The Patient-Centered Outcomes Research Institute (PCORI) fee is due July 31, 2014, for virtually all group medical plans.

Who is responsible for this fee?

The carrier is responsible for paying the fee on insured policies, and the employer/plan sponsor is responsible for paying the fee on self-funded plans [including Health Reimbursement Arrangements (HRAs)]. IRS Form 720 is used to report and pay the fee.

What is PCORI? 

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