Reform’s PCORI Fees Must Be Paid for Retiree-only and COBRA Plan Members
Employer sponsors of health plans must count members in retiree-only plans and COBRA-eligible plans for purposes of paying into health reform’s Patient-Centered Outcomes Research Institute. Furthermore, employees covered under two or more “specified” policies can be counted (and taxed) more than once. The IRS final rule on employer payment of PCORI fees disregarded employer requests to exclude […]