This article accompanies Health Partners.
The Affordable Care Act imposes new fees, called the comparative-effectiveness-research fees, on sponsors of self-insured group health plans and health insurance issuers for seven years, starting in 2012 for calendar-year plans.
The Treasury Department and the Internal Revenue Service recently issued a proposed rule that would implement the fees. This Sibson Consulting Capital Checkup focuses on the fees that will be paid by sponsors of self-insured group health plans.
Now that the proposed rule has been released, sponsors of self-insured plans need to determine which option to use for counting covered lives and calculate the amount that will be owed. The first returns and payments will be due by July 31, 2013.
Plan sponsors must also determine which benefits, including which account-based plans, are subject to the fees.
Plan sponsors that want to comment on the proposed rule must submit comments by the July 16, 2012 deadline.