The Internal Revenue Service (IRS) is seeking comments on the funding mechanism for the ACA’s Patient-Centered Outcomes Research Trust Fund. The Trust Fund will finance the work of the Patient-Centered Outcomes Research Institute (PCORI), which is charged with conducting comparative clinical effectiveness research. The Trust Fund is to be financed in part by fees to be paid by issuers of health insurance policies and sponsors of self-insured health plans, effective for policy and plan years ending after September 30, 2012. The IRS has issued Notice 2011-35, which requests comments regarding how these fees should be calculated and paid, including several possible rules and safe harbors. Comments on the notice will be accepted until September 6, 2011.