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The HRA plan year arguably ended 4/30/17 requiring a PCORI fee to be paid July 31, 2018 (but would be the same if it ended December 2017) and is based on employee only count.  IRS guidance on short plan years:

Q12. Does the PCORI fee apply to an applicable self-insured health plan that has a short plan year?

A12. Yes, the PCORI fee applies to a short plan year of an applicable self-insured health plan. A short plan year is a plan year that spans fewer than 12 months and may occur for a number of reasons. For example, a newly established applicable self-insured health plan that operates using a calendar year has a short plan year as its first year if it was established and began operating beginning on a day other than Jan. 1. Similarly, a plan that operates with a fiscal plan year experiences a short plan year when its plan year is changed to a calendar year plan year. 

Q13. What is the PCORI fee for the short plan year? 

A13. The PCORI fee for the short plan year of an applicable self-insured health plan is equal to the average number of lives covered during that plan year multiplied by the applicable dollar amount for that plan year. Thus, for example, the PCORI fee for an applicable self-insured health plan that has a short plan year that starts on April 1, 2013, and ends on Dec. 31, 2013, is equal to the average number of lives covered for April through Dec. 31, 2013, multiplied by $2 (the applicable dollar amount for plan years ending on or after Oct. 1, 2013, but before Oct. 1, 2014).  

Q14. What is the PCORI fee due date for the short plan year?

A14. The due date for the PCORI fee is July 31 of the year following the last day of the plan year (including a short plan year). 

 

 

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