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  • Title: Fees on health insurance policies and self-insured plans for the patient-centered outcomes research trust fund. Final regulations.
    Author: Internal Revenue Service (IRS), Treasury.
    Journal: Fed Regist; 2012 Dec 06; 77(235):72721-36. PubMed ID: 23227570.
    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.
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