Q.- I hear that health plans have to pay a new fee each year called the PCORI research fee. Does that fee apply to our health plan or our health FSA?
A.- It depends. The Patient Centered Outcomes Research Trust Fund Fee (PCORI fee) is a fee imposed on issuers of insured health plans and on sponsors of self funded health plans. It is a charge based on the average number of covered lives during the plan year. It is paid by the insurer for an insured plan, but it is paid by the sponsor of a self funded plan. The fee generally does not apply to a health flexible spending account plan if the FSA is excepted from HIPAA. A health FSA is excepted from HIPAA if there are no employer contributions to the FSA or if the employer contribution is less than $500.