FAQs About the PCORI Fee
Download this SSG Compliance Advisor to learn more about the following frequently asked questions about the Patient-Centered Outcomes/Comparative Effectiveness (PCORI) Fee.
Q1: What plans does the PCORI fee apply to?
Q2: Does the fee apply to all medical plans?
Q3: Who must pay this fee?
Q4: When is the PCORI fee due?
Q5: How much is the fee?
Q6: What if the plan terminates?
Q7: What if a plan is new?
Q8: How is the fee calculated?
Q9: May an employer change its calculation method?
Q10: What if the employer sponsors multiple plans?
Q11: How is the fee paid?
Q12: Is the fee tax-deductible?
Q13: Is there a penalty for failure to file or pay the PCORI fee?
Q14: How does a plan sponsor correct a previously filed Form 720?