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Some Programs Are Exempt from Patient-Centered Outcomes Research Trust Fund Fee Obligation
McDermott Will & Emery Link to more items from this source
[Guidance Overview]
Apr. 25, 2012
"Health insurance policies that are not subject to the fee include: Any insurance policy if substantially all of its coverage is of excepted benefits (e.g., accident- or disability-only plans or limited-scope dental or vision plans); Any group policy issued to an employer specifically to cover employees who are primarily working and residing outside of the United States (e.g., an expatriate health plan or policy), which is determined on a facts and circumstances basis; and, Stop loss and indemnity reinsurance policies[.]"

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