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Employer Group Health Plans › Internal Revenue Service › Self-Insured Health Plans

Woodruff Sawyer

REMINDER: PCORI Fees Due By July 31, 2025

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Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2025 deadline for paying fees that fund the Patient-Centered Outcomes...more

Woodruff Sawyer

​​​​​​​​IRS Releases PCORI Fee For Plan Years Ending Before October 1, 2025

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​The IRS has released Notice 2024-83, which sets the applicable PCORI fee for plan years ending between October 1, 2024 and September 30, 2025 at $3.47 per covered life. ​The PCORI fee helps fund the Patient-Centered...more

Woodruff Sawyer

Compliance Alert: Reminder PCORI Fees Due By July 31, 2023

Woodruff Sawyer on

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2023 deadline for paying fees that fund the Patient-Centered Outcomes...more

Snell & Wilmer

For the Long Haul: SCOTUS Ruling Means ACA Coverage and Reporting Rules Here to Stay

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Despite myriad legal challenges, the Affordable Care Act (“ACA”) remains the law of the land. We previously reported on the Supreme Court’s latest validation of the law in our SW Benefits Update, “Three Strikes You’re Out –...more

Holland & Hart - The Benefits Dial

You’ve Got Another PCORI Fee Coming!: Congress revives the PCORI fee and filing obligations

Holland & Hart - The Benefits Dial on

In the wee hours of December 2019, Congress revived the PCORI fee and filing obligations of employer sponsors of self-insured group health plans. In accordance with the requirements of the Affordable Care Act, employer...more

Bass, Berry & Sims PLC

Reminder: November 15 Transitional Reinsurance Program Filing Deadline is Fast Approaching

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To help stabilize the individual insurance market, Section 1341 of the Affordable Care Act introduced the Transitional Reinsurance Program (TRP), which includes the collection of a TRP fee from “contributing entities” for...more

McDermott Will & Emery

Affordable Care Act Compliance: IRS Releases Draft 2016 Employer Reporting Forms and Instructions

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The Internal Revenue Service recently issued revised draft Forms 1094-C and 1095-C and related instructions for use for the 2016 reporting year. ...more

Balch & Bingham LLP

PCORI Fee Inflation Adjustment

Balch & Bingham LLP on

In Notice 2015-60 (October 9, 2015), the IRS announced that the PCORI fee will rise to $2.17 per covered life for plan years ending on or after October 1, 2015 and before October 1, 2016. For plan years ending on or after...more

Tucker Arensberg, P.C.

The “Cadillac Tax” is Rollin’ In!

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When healthcare reform was rolled out in 2010, there was a provision included in the law imposing a tax on healthcare benefits provided to employees that exceed a threshold cost. This tax has been referred to as the...more

McAfee & Taft

The ACA’s Toyota tax

McAfee & Taft on

For several years now, employers have spent a great deal of time focusing on the Affordable Care Act’s (ACA) play-or-pay mandate. Numerous articles have been written and numerous educational seminars have been given...more

Best Best & Krieger LLP

BEST IN LAW: Employers need to heed Obamacare Reporting Rules

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Compliance with reporting obligations is always important for any employer, but the employer reporting requirements under the Affordable Care Act pack a significant penalty that makes compliance particularly important. ...more

McDermott Will & Emery

IRS Publishes Final Forms and Instructions on Information Reporting Under the Affordable Care Act

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The Internal Revenue Service (IRS) published final forms and instructions addressing information reporting requirements applicable to employers and insurers under Internal Revenue Code Sections 6055 and 6056. The reporting...more

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