A little over a year ago, I posted a blog addressing the Affordable Care Act's (ACA) - Patient Centered Outcomes Research Institute (PCORI) fee requirement, also referred to as the Comparative Effectiveness Research Fee (CERF). Click here to access this post - http://sstevenshealthcare.blogspot.com/2013/06/to-pcori-feeor-not-to-fee-that-is.html
Last year, affected plans were required to remit a fee equal to $1 per plan participant. This year, affected plans owe $2 per plan participant, based on their plan date. Since last year's PCORI/CERF related post addressed the "who" and "what" of this particular ACA requirement; this post will address the "how", as in how to calculate the average number of affected lives, and then calculate and remit the applicable fee.
To access the complete article, click - https://www.smstevensandassociates.com/ResourceLibrary/tabid/192/Default.aspx