The Patient-Centered Outcomes Research Institute (PCORI) fee under the Affordable Care Act applies on a plan year basis to self-insured plans and health insurers. The amount of the fee is adjusted annually. The fee for 2016 plans years is $2.17.
All plan sponsors of self-insured groups will pay the fee in 2017 for the 2016 plan year.
Independence Administrators does not provide legal or tax advice. The final determination of whether the Plan Sponsor meets the requirements of the Affordable Care Act and other relevant regulations must be made by the Plan Sponsor in consultation with their own legal counsel or tax advisor.