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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.
The regulations are effective immediately and will apply when employers determine the PCORI Fee for the current plan year. The first PCORI Fee applies to the first plan year which ends on or after October 1, 2012. For example, a calendar year plan will end on December 31, 2012. The PCORI Fee must be paid by July 31 of the year following the last day of the policy or plan year. Thus, a calendar year plan must pay its first PCORI Fee by July 31, 2013. Use of Fee Revenue. The ACA contains provisions intended to improve the quality of health care.