Organizations with self-insured plans, including Health Reimbursement Accounts (HRAs) and certain Flexible Spending Accounts (FSAs), must pay the Comparative Effectiveness Research Fee (CERF) every year (AKA: "PCORI Fee"). This fee is part of the Affordable Care Act and funds the Patient-Centered Outcomes Research Institute (PCORI). It is due to the IRS via Form 720 by July 31, 2018 for...
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