"Notice 2023-70 sets the adjusted applicable dollar amount used to calculate the fee at $3.22.... [T]his fee is imposed per average number of covered lives for plan years that end on or after October 1, 2023, and before October 1, 2024. For self-funded plans, the average number of covered lives is calculated by one of three methods: [1] the actual count method; [2] the snapshot method; or [3] the Form 5500 method."  MORE >>