PPACA Comparative Clinical Effectiveness Research Fees

[Guest Douglas]

The IRS, in Notice 2011-35, discusses fees assessed to fund comparative clinical effectiveness research. For fully insured plans, the fee is to be paid "by the issuer of the policy." See Section 2.03. However, for jointly trusteed self-insured funds, the fees are to be paid by the plan sponsor. See Section 2.07. Plan sponsor is defined, in pertinent part, as the "joint board of trustees" in the case of a plan established jointly by one or more employers and one or more employee organizations. Id.

Can anyone confirm that this fee can be paid by the joint board of trustees out of plan assets (rather than out of their own pocket)? Thank you in advance for any insight on this topic.