The deadline for applicable self-insured health plans (including calendar year plans) and issuers of specified health insurance policies to report and remit the Patient-Centered Outcomes Research Institute fee (“PCORI Fee”) due under the Affordable Care Act (the “ACA”) with respect to the 2013 plan or policy year is July 31, 2014. The PCORI Fee is assessed under the ACA in order to fund the Patient-Centered Outcomes Research Institute. This fee applies to plan or policy years ending on or after October 1, 2012 and before October 1, 2019. Plans and issuers should report and remit the PCORI Fee, which is based on a flat dollar amount multiplied by the average number of lives covered under the plan or policy for the applicable plan or policy year, via a second quarter IRS Form 720. Additional information regarding calculation, reporting, and payment of the PCORI Fee can be found on the IRS’s recently updated website summary, available here.  IRS Form 720 is available here. Instructions for IRS Form 720 are available here.