News & Analysis as of

Form 720 › Health Reimbursement Account › Patient Protection and Affordable Care Act (PPACA)

Form 720 is a United States Internal Revenue Service form that is typically submitted quarterly.  Businesses engaged in the sale of particular types of products must use the form to report the collection of... more +
Form 720 is a United States Internal Revenue Service form that is typically submitted quarterly.  Businesses engaged in the sale of particular types of products must use the form to report the collection of excise taxes. The Affordable Care Act made some revisions to Form 720 which relate to the payment of Patient-Centered Outcomes Research Institute (PCORI) fees. The revisions require sponsors of self-funded insurance plans to submit the form yearly to report and pay PCORI fees.  less -
Jackson Lewis P.C.

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

Jackson Lewis P.C. on

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

Morgan Lewis

PCOR Trust Fund Fee Due Soon for Many Plans

Morgan Lewis on

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

Pillsbury Winthrop Shaw Pittman LLP

Health Care Reform Update: Many Self-Insured Plans Subject to New Annual Fees This Year

Pillsbury Winthrop Shaw Pittman LLP on

New regulations have been issued under the Patient Protection and Affordable Care Act (“PPACA”) implementing annual fees and reporting requirements on self-insured health plans and indirectly on fully insured plans. The...more

Snell & Wilmer

Navigating Health Care Reform: Health Care Reform’s New Research Fees: What Employers Need to Know

Snell & Wilmer on

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move...more

Davis Wright Tremaine LLP

Self-Insured and Insured Medical Plans, Including Stand-Alone Retiree Plans and HRAs, Are Subject to $1 Fee per Covered...

Davis Wright Tremaine LLP on

The IRS recently issued a proposed regulation explaining a new fee imposed by the Patient Protection and Affordable Care Act (PPACA). For calendar year plans, the fee begins this calendar year and remains in effect through...more

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