Developments in Benefits - April, 2012
IRS Issues Proposed Rule on Comparative Effectiveness Research Fee 
The Patient Protection and Affordable Care Act (PPACA) includes a provision imposing an annual assessment on insurers and group health plans to fund a Patient-Centered Outcomes Research Institute (PCORI), which will assist patients, clinicians, purchasers and policy-makers in making informed health decisions by advancing comparative clinical effectiveness research.The Institute is funded by a trust fund, which, in turn, is partially funded by fees paid by issuers of health insurance policies and sponsors of self-insured health plans. This “comparative effectiveness research fee” applies to policy/plan years ending on or after 10/1/2012. - View the PDF ![]()
What is a medical child support order?
A medical child support order is a judgment, decree, or order (including an approval of a property settlement) that: Is made pursuant to State domestic relations law (including a community property law) or certain other State laws relating to medical child support (see Q1-8); and Provides for child (more)

