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Research Fees for Self-Insured Health Plans

The Patient Protection and Affordable Care Act established a   Patient-Centered Outcomes Research Institute (PCORI) fee on plan sponsors of   applicable self-insured health plans for plan years ending after September   30, 2012.The PCORI fee is based on the following table:

To determine the number of covered lives, applicable health   plans must use one of three methods:

1) Actual count
2) Snapshot
3) Form 5500

The PCORI fee must be reported on Form 720 (Quarterly Federal   Excise Tax Return) no later than July 31st of the calendar year following the   last day of the plan year.

Each plan may have unique provisions, such as Health   Reimbursement Arrangements (HRAs) and Flexible Spending Arrangements (FSA’s),   which may affect the number of covered lives included in the PCORI fee   calculation. Plans should consult with legal counsel and the plan consultant   to determine your plans PCORI fee obligation.

If you have any questions, please contact your engagement   partner.

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