Internal Revenue Bulletin:  2012-19 

May 7, 2012 

EMPLOYEE PLANS


Table of Contents

REG-136008-11 REG-136008-11

Proposed regulations under sections 4375 through 4377 of the Code provide guidance on determining which health insurance policies and self-insured health plans are subject to fees for the Patient-Centered Outcome Research Trust Fund, and also on the requirements for calculating, reporting, and paying the fees.


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