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A: The PCORI fee is an annual fee paid by the issuers and sponsors of certain types of health plans. It is intended to help fund the Patient-Centered Outcomes Research Institute, which compiles and distributes findings of comparative clinical effectiveness. The fee was established as a part of the Affordable Care Act.
Q: Does the PCORI fee apply to an applicable self-insured health plan that has a short plan year? A: Yes. The PCORI fee applies to a short plan year of an applicable self-insured health plan. A short plan year is a plan year that spans fewer than 12 months and may occur for a number of reasons.