Affordable Care Act, Healthcare, PCORI

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

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

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

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

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

Upcoming Health and Welfare Plan Requirements Checklist for Employers

McDermott Will & Emery on 8/1/2014

As the mid-way point of 2014 approaches, employers should actively turn their attention to several upcoming compliance obligations for the health and welfare benefit plans they sponsor. Below is a checklist of upcoming...more

Departments Release Guidance on Dental and Vision Plans, EAPs, and "Wraparound" Coverage

Proskauer Rose LLP on 1/3/2014

On December 20, 2013, the Departments of Treasury, Labor, and Health and Human Services (collectively, the Departments) jointly issued proposed rules (Proposed Regulations) that would amend the regulations regarding excepted...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

Certain Employers That Sponsor Group Health Plans Must Report And Pay The Patient-Centered Outcome Research Institute Fee By July...

Laner Muchin, Ltd. on 7/29/2013

As previously mentioned in the June 11, 2013 edition of The Fast Laner, the Patient Protection and Affordable Care Act created the Patient-Centered Outcomes Research Institute (PCORI) that is to be partially funded through...more

The Employer’s Playbook for Affordable Care Act Compliance: Self-Insured Plans - Remember - July 31, 2013 Deadline for Paying...

Saul Ewing LLP on 7/25/2013

Media coverage of the one year delay in certain Affordable Care Act provisions might mislead some employers into thinking they have no obligations. Many requirements still take effect this year and in 2014. Here is one of the...more

PCOR Trust Fund Fee Due Soon for Many Plans

Morgan Lewis on 7/25/2013

Calendar-year plans should use updated IRS Form 720 and related instructions to file by July 31 deadline. Under the Affordable Care Act (ACA), for plan years ending on or after October 1, 2012, plan sponsors of...more

Important Reminder Regarding PCORI Fees

McDermott Will & Emery on 7/23/2013

An important deadline is looming under the Affordable Care Act (ACA) for employers that sponsor certain self-insured group health plans and issuers of certain health insurance policies. Under the ACA, employers and insurers...more

ACA’s “Pay-Or-Play” Penalty Delayed Until 2015

Foley & Lardner LLP on 7/16/2013

Last week, in a move welcomed by many employers, the Obama administration announced that it would delay implementation of certain key provisions of the Affordable Care Act (ACA) until 2015....more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Poyner Spruill LLP on 7/16/2013

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...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

ACA "Pay Or Play" Deadline Extension — What It REALLY Means

Polsinelli on 7/10/2013

On July 2, 2013, the U.S. Treasury announced that the Obama Administration is implementing a one-year delay of the employer and insurer reporting requirements under the Affordable Care Act of 2010 ("ACA"). ...more

What the Obamacare Delay Means Right Now

Cranfill Sumner LLP on 7/9/2013

On July 2, 2013, the Department of the Treasury and the White House announced via social media that the employer reporting requirements and employer shared responsibility/play-or-pay penalty are being delayed until 2015. ...more

Play or Pay Rules—Compliance Delayed Until 2015

Davis Wright Tremaine LLP on 7/5/2013

On July 2, 2013, the Obama administration announced through the U.S. Department of the Treasury that the penalties for employers under the “Play or Pay Rules” will not go into effect until 2015....more

Affordable Care Act Shared Responsibility Penalty Delayed Until 2015

Morgan Lewis on 7/4/2013

Employers welcome a one-year delay in the Shared Responsibility excise tax. On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more

PCORI Fees for Many Plan Sponsors Are Due July 31

Snell & Wilmer on 7/1/2013

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Affordable Care Act”), established the Patient-Centered Outcomes Research Institute (“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

PCORI Fee Deadline Looms For Self-Insured Health Plans

Burr & Forman on 6/27/2013

The Patient Centered Outcome Research Institute was created under the Affordable Care Act to "promote the use of evidence-based medicine by disseminating comparative clinical effectiveness research findings." The Institute is...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

Patient Protection and Affordable Care Act (PPACA) › Healthcare › Patient-Centered Outcome Research Institute

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