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IRS Sets PCORI Fee Rate for Plan Years Ending After October 2014


October 2014

The IRS has issued guidance setting the Patient-Centered Outcomes Research Institute (PCORI) fee rate for plan years that end on or after October 1, 2014 and before October 1, 2015. Under the ACA, insurers and sponsors of self-insured health plans that provide accident and health coverage are responsible for paying the fee.

The PCORI fee for plan years ending between October 1, 2014 and October 1, 2015 is $2.08 multiplied by the average number of covered lives under the insurance policy or plan. The fee multiplier increased to $2.08 from $2.00, which was in effect for plan years ending before October 1, 2014, and $1.00 for plan years ending before October 1, 2013.  

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