CERF Archives - Employee Benefits I AP Benefit Advisors

PCORI Fee Increased for Plan Years Ending After October 31, 2019

Today, the IRS Released the new Patient-Centered Outcomes Research Institute (PCORI)/Comparative Effectiveness Research Fee (CERF) rate for plans ending after October 31, 2019.  That new rate is $2.54 per person.  IRS Notice 2020-44 can be viewed here. You may recall that PCORI was previously due to sunset in 2019, but was extended by Congress through […]

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ACA Limits, Penalties and Fees – 2014 thru 2020

Employer Shared Responsibility (Employer Mandate) Plan Years 2020 2019 2018 2017 2016 2015 2014 Affordability Safe Harbor Percentage 9.78% 9.86% 9.56% 9.69% 9.66% 9.56% 9.50% Employer Mandate Penalties – Calendar Year Penalties 2020 2019 2018 2017 2016 2015 2014 Tier One: Failure to offer coverage or to offer to 95% of employees (70% for 2015) […]

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ACA Limits, Penalties and Fees – 2014-2019

Employer Shared Responsibility (Employer Mandate) Plan Years 2019 2018 2017 2016 2015 2014 Affordability Safe Harbor Percentage 9.86% 9.56% 9.69% 9.66% 9.56% 9.50% Employer Mandate Penalties – Calendar Year Penalties 2019 2018 2017 2016 2015 2014 Tier One: Failure to offer coverage or to offer to 95% of employees (70% for 2015) $2,500 $2,320 $2,260 […]

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Reminder: PCORI Fees Last Installment Due this July*

***When the President signed the 2020 spending legislation (the 2020 Further Consolidate Appropriations Act), that repealed the ACA’s Cadillac Tax, the 2.3% excise tax on medial devices, the HIT (Health Insurance Tax). But, it also extended PCORI/CERF for another decade—now expected to sunset 2029. However, as of June 1, 2020, the IRS has yet to […]

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PCORI Fees Last Installment

Applies to: Self-Insured Health Plans, including HRAs & FSAs Employers who sponsor self-insured health plans must pay their annual Patient-Centered Outcomes Research Institute (PCORI) fees by July 31st! PCORI fees are reported and paid annually using IRS Form 720 (Quarterly Federal Excise Tax Return). The applicable PCORI fee you pay each July is based on […]

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PCORI Fees are Due Soon

Applies to: Self-Insured Health Plans, including HRAs & FSAs Employers who sponsor self-insured health plans must pay their annual Patient-Centered Outcomes Research Institute (PCORI) fees by July 31st! PCORI fees are reported and paid annually using IRS Form 720 (Quarterly Federal Excise Tax Return). The applicable PCORI fee you pay this year, by July 31, […]

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Reference Charts for ACA-Healthcare Reform, HSAs, FSAs and PCORI/CERF Fees

Healthcare Reform Timeline – Perpetual timeline of all healthcare reform updates from 2010 to 2020 (and 2022-when the Cadillac Tax is scheduled to “begin”). Consumer-Driven Healthcare Options – Medical Savings Account (MSA), Health Savings Account (HSA), Flexible Savings Account (FSA) and Health Reimbursement Arrangement (HRA) – descriptions, details, pros and cons of each plan type, […]

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IRS Increases PCORI/CERF Fee for 2017

With the release of IRS Notice 2016-64, issued on Nov. 4, 2016, the IRS provided that the PCORI fee (Patient-Centered Outcomes Research Institute fee) also called the CERF fee (Comparative Effectiveness Research Fee) for plan years ending on or after Oct. 1, 2016, and before Oct. 1, 2017, including 2016 calendar year plans, is $2.26 […]

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IRS Increases PCORI/CERF Fee Again

PCORI Fees With the release of IRS Notice 2015-60,  the IRS provided the adjusted applicable dollar amount for the next filing of the Patient-Centered Outcomes Research Institute fee [Research Fee, PCORI or CERF (Comparative Effectiveness Research Fee)]. The adjusted dollar amount for will increase to $2.17 from plan years November 1, 2015 through October 1, […]

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