In previous blogs here, here and here, I discussed generally the recently published proposed regulations on which taxpayers may rely regarding the new fee imposed under the Patient Protection and Affordable Care Act (PPACA) to fund the Patient-Centered Outcomes Research Trust Fund. The fee is considered an excise tax but is not reported
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Patient-Centered Outcomes Research Trust
Counting Average Number of Participants for Patient-Centered Outcomes Research Trust Fund Fee
By Stinson LLP on
As noted in my two earlier blogs here and here, the Patient Protection and Affordable Care Act (PPACA) imposes a new fee to fund a Patient-Centered Outcomes Research Institute that will research effective medical treatments. The fee is paid by insurance companies for fully insured plans and by plan sponsors for self-funded plans. The …
Which Employer Plans are Required to Pay the Patient-Centered Outcomes Research Trust Fund Fee?
By Stinson LLP on
This is the second blog post discussing the recently proposed regulations (on which taxpayers can rely) on the Patient-Centered Outcomes Research Trust Fund fee. The first post is here. This new fee, required to fund the Patient-Centered Outcomes Research Institute, is imposed under the Patient Protection and Affordable Care Act (PPACA) on most health …
IRS Issues Guidance on New Health Care Reform Fee
By Stinson LLP on
Under the Patient Protection and Affordable Care Act (PPACA) issuers of certain health insurance policies and plan sponsors of certain self-funded health plans must pay a fee to fund a Patient-Centered Outcomes Research Trust Fund. This trust fund will be used to allow the Patient-Centered Outcomes Research Institute to conduct research on the clinical effectiveness …