A recent Eighth Circuit Court of Appeals decision considered the situation of a participant covered under a self‑funded ERISA plan who sustained injuries in a slip and fall accident. The plan paid health benefits for that accident. The participant also obtained compensation by settling a civil lawsuit. Like many self‑funded medical plans, this plan required
Understanding Employee Benefits and key developments in the employee benefits field and items of interest to our clients. MORE
Self-Funded
How to Pay the Patient-Centered Outcomes Research Trust Fund Fee
By Stinson LLP on
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 …
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 …