PCORI Fee Announced for 10/1/2014 to 09/30/2015
IRS has posted Notice 2014-56
The Notice is to announce the adjusted applicable dollar amount that will be payable for PCORI fees on plan years ending after 9/30/2014.
The PCORI fee for plan years ending 10/1/2014 but before 10/1/2015 will be $2.08. For HRA plans the fee is calculated based on the average number of eligible employees during the plan year.
For plan years ending after October 1, 2015 and before October 1, 2019, the adjusted applicable dollar amount will be published in guidance at a later time.