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PCORI Fees Due by July 31, 2023!
Fraser Trebilcock 
[Guidance Overview] June 23, 2023 "[T]here are specific calculation methods used to configure the number of covered lives and special rules may apply depending on the type of plan being reported.... HRAs and health FSAs that are not excepted from reporting only must count the covered participants and not the spouses and dependents. The Form 720 instructions do not outline all of these rules." MORE >> |
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