Employers that self-insured any group health plans in 2018, including health reimbursement arrangements (HRA's), are responsible for determining whether the annual PCORI fee applies to their plan. If so, use Form 720 to calculate, report, and pay the fee by July 31, 2019 .

PCORI stands for the Patient-Centered Outcomes Research Institute. Federal law imposes a small annual fee on most health plans that include medical benefits in order to raise revenue to finance the Institute’s...