Last Friday, the IRS released the indexed PCORI fee amounts for plan and policy years that end on or after October 1, 2025 and before October 1, 2026 (Notice 2025-61).  The fee will increase from $3.47 (for plan/policy years that end on or after October 1, 2024 and before October 1, 2025) to $3.84.  The fee is due each year to the IRS on July 31 by filing Form 720.

As background, plan sponsors of self-insured health plans and issuers of health insurance policies must pay the IRS an annual PCORI fee based on the number of covered lives under the plan/policy.  The fees help to fund the Patient-Centered Outcomes Research Trust Fund.  The fee amount is indexed each year by the IRS.

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