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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.
This limited relief could be helpful to sponsors of self-insured health plans that are calendar year plans. Payment of PCORI Fees - Revised Form 720. The PCORI fee is required to be reported annually on IRS Form 720. The Form 720 is due on July 31 of the year following the last day of the plan year.