The deadline for most applicable self-insured health plans (including calendar year plans) to report and remit the Patient-Centered Outcomes Research Institute (“PCORI“) fee due under the Patient Protection and Affordable Care Act (“PPACA“) is July 31, 2013. The PCORI fee is due no later than July 31 of the calendar year immediately following the last day of the plan year to which the fee applies. Plans should use the revised version of Form 720 recently released by the Internal Revenue Service to report and remit the PCORI fee.
The revised Form 720 can be found here.
Instructions for the revised Form 720 can be found here.