Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
other · IRS · Rule · Published 2012-12-06 · Effective 2012-12-06 · 77 FR 72721
Document
Document number
2012-29325
Federal Register citation
77 FR 72721
CFR reference
26 CFR 40
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-12-06
Effective date
2012-12-06
Treasury docket
TD 9602
Abstract
This document contains final regulations that implement and provide guidance on the fees imposed by the Patient Protection and Affordable Care Act on issuers of certain health insurance policies and plan sponsors of certain self-insured health plans to fund the Patient- Centered Outcomes Research Trust Fund. These final regulations affect the issuers and plan sponsors that are directed to pay those fees.