ACA Compliance/Legal Update:  PCORI Fee Amount Adjusted for 2020

On June 8, 2020, the IRS published Notice 2020-44, which provides the adjusted PCORI fee amount for plan years ending on or after Oct. 1, 2019, and before Oct. 1, 2020. It also provides transition relief for calculating the average number of lives covered under the plan for this period.

 

ACA Compliance:  PCORI Fees – Special Rules for HRAs

To cover the cost of some of its reforms, the ACA imposed research (PCORI) fees on health insurance issuers and sponsors of self-insured health plans. This ACA Overview describes special rules for applying PCORI fees to HRAs.