Lexology November 17, 2023
As discussed in a previous blog, the Patient-Centered Outcomes Research Institute (PCORI) is an independent nonprofit research organization that funds comparative clinical research, among other things. PCORI is funded through annual fees — provided for in the Affordable Care Act — paid by insurers of fully insured health plans and sponsors of self-insured health plans, including health reimbursement arrangements (HRAs) that are not excepted benefits (i.e., that do not reimburse certain coverage premiums and limit contributions to no more than $1,800 annually, as indexed, among other requirements). The PCORI fee originally applied only to health plans with plan years ending after September 30, 2012, and before October 1, 2019. However, the Bipartisan Budget Act of 2019 extended PCORI fees through...
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