The 'Catch' In IRS Proposed Rules For Health Plan Fees

Law360, New York (April 27, 2012, 1:33 PM EDT) -- On April 12, 2012, the U.S. Internal Revenue Service (IRS) released proposed regulations regarding the collection of the fee for the Patient-Centered Outcomes Research Trust Fund (the fund) under the Patient Protection and Affordable Care Act (PPACA).

The fund will be used to pay for the Patient-Centered Outcomes Research Institute, which has the goal of helping health care providers and consumers make informed health decision by synthesizing research comparing the outcome effectiveness of various treatments.

Who Pays for This

Here’s the kicker: Insurers and self-insured health...
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