Careers

Experiences

Industries

Offices

Our Firm

Pages

Our People

Updates

Practices

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 for most group health plans by July 31, 2015. Under Health Care Reform, most group health plans will be required to annually pay PCORI fees through 2019.

contentpilot/introduction

The fee due depends on the date your most recent plan year ended. Sponsors of self-insured group health plans and insurers must pay the following PCORI fees this year:

core/paragraph

core/list

The insurance carrier is responsible for paying the PCORI fee on behalf of a fully insured plan.

Employers that sponsor self-insured group health plans (including Health Reimbursement Arrangements or “HRAs” that are integrated with a fully-insured plan) should report and pay PCORI fees using IRS Form 720, Quarterly Federal Excise Tax Return.&nbsp; PCORI fees are not a “permissible plan expense” under ERISA, and therefore may not be paid from plan assets.&nbsp; However, PCORI fees are a tax deductible expense for plan sponsors of self-funded plans and health insurers.&nbsp;&nbsp;

For more information about which plans are responsible for paying PCORI fees and how to calculate the fee, please see our earlier publication <a href="http://~/Publications/PCORI-FEES-Who-Pays-and-Should-Plans-Be-Amended" target="_blank" rel="noreferrer noopener">here</a>.

If you need help amending your plan, calculating the number of covered lives or addressing any other issues pertaining to PCORI fees or Health Care Reform, please contact Norbert  Kugele (616.752.2186 or <a href="mailto:nkugele@wnj.com">nkugele@wnj.com</a>) or any other member of the Warner Employee Benefits Group.

Of Counsel

Norbert F. Kugele

Employee Benefits

Reminder: 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. 

Reminder: Group Health Plans’ PCORI Fees Due by July 31

professionals