Fees on self-insured health plans and health insurance policies to fund the Patient-Centered Outcomes Research Institute

On December 5, 2012, the Treasury Department published final regulations under the provisions of the Patient Protection and Affordable Care Act (the “Affordable Care Act”) that impose temporary fees on plan sponsors of self-insured health plans and issuers of certain accident and health insurance policies to finance, in part, a trust established by the Treasury Department to fund the Patient-Centered Outcomes Research Institute (the “Institute”).