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Self-Insured group health plans must submit PCORI fees by 7/31 of the calendar year that immediately follows last day of plan year to which the fee applies....

Beginning in 2015, it first became mandatory for applicable large employers (ALEs) and self-insured employers of any size to comply with the Affordable Care Act (ACA) reporting requirements in Internal Revenue Code (IRC) Sections 6055 and 6056. For ALEs with more than 250 employees, the...