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IRS Regs Describe New Fees Payable by Health Plan Sponsors and Insurers
Spencer Fane Link to more items from this source
[Guidance Overview]
May 21, 2012
"The fees payable by health insurers [to finance research into comparative clinical effectiveness, required by the health care reform law] are described in a new Section 4375 of the Tax Code, while a new Section 4376 describes the fees imposed on sponsors of self-funded health plans. Regulations recently proposed by the IRS would apply substantially similar rules under both of these provisions. This article will therefore focus on the fees payable by self-funded plans."

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