On December 6, 2012, the IRS published final regulations implementing fees on issuers of certain health insurance policies and plan sponsors of certain self-insured health plans to fund the Patient-Centered Outcomes Research Trust Fund. The Trust Fund supports the Patient-Centered Outcomes Research Institute (PCORI), which was established by the ACA to assist patients, clinicians, purchasers, and policy-makers in making informed health decisions by advancing clinical effectiveness research. The fees, which will be based on the average number of lives covered under the policy for the year and the applicable dollar amount in effect for the policy year, will apply to policy and plan years ending on or after October 1, 2012, and before October 1, 2019.
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IRS regulations implement insurer fee to fund PCORI trust fund
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