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PCORI Fee Deadline Is Just Around the Corner (PDF)
VCG Consultants Link to more items from this source
[Guidance Overview]
May 7, 2021

"PCORI fees are based on the average number of covered lives under the plan or policy. Covered lives generally include employees (and retirees) and their enrolled spouses and dependents. Individuals who are receiving COBRA or other continuation coverage must be included in calculating the PCORI fee."

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