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Warner Norcross + Judd LLP is a corporate law firm with over 230 attorneys serving clients in nine offices throughout Michigan. Among the largest law firms in Michigan, Warner works in virtually all areas of business law.

Michigan Law Firm - Warner Norcross + Judd LLP

As a reminder, Patient Centered Outcomes Research Institute (PCORI) fees are due by July 31, 2017. Employers that sponsor self-insured group health plans should report and pay PCORI fees using the most recently revised IRS <a href="https://www.irs.gov/pub/irs-prior/f720--2017.pdf" target="_blank" rel="noreferrer noopener">Form 720, Quarterly Federal Excise Tax Return</a> (updated July 3, 2017).

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Insurance carriers are responsible for paying the PCORI fee on behalf of a fully insured plan, but employers must pay the fee for any self-insured medical benefits, including general purpose health FSAs and HRAs. For plans that offer a mix of fully-insured and self-insured benefits, both the insurer and the employer must pay fees. The fee due depends on the date your most recent plan year ended:

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The IRS allows plan sponsors to choose one of three alternative methods to determine the average number of covered lives for the year:

In determining the number of covered lives, you must count anyone covered under your self-insured medical programs, including former employees (and their dependents) who participate under COBRA or other post-employment coverage. You can treat all self-insured benefits as a single plan. Also, employers can treat health FSAs and HRAs as providing self-only coverage.

If you have questions about calculating the number of covered lives or addressing any other issues pertaining to PCORI fees or the Affordable Care Act, please contact Norbert F. Kugele, Stephanie H. Grant or any other member of the Warner Norcross &amp; Judd Employee Benefits Group.

Senior Counsel

Stephanie H. Grant

Of Counsel

Norbert F. Kugele

Employee Benefits

Group Health Plans’ PCORI Fees Due by July 31

Warner Norcross + Judd LLP is responsible for the contents of our advertising and this website. Please read our full <a href="/privacy-policy/" aria-label="see privacy policy">privacy policy</a> available on our website. If you have any questions or comments about our website or our Privacy Policy please contact us at <a href="mailto:info@wnj.com">info@wnj.com</a> or 616.752.2000. 

Group Health Plans’ PCORI Fees Due by July 31

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