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EMPLOYEE PLANS

Internal Revenue Bulletin 2012-19 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–136008–11, page 881. Proposed regulations under sections 4375 through 4377 of the Code provide guidance on determining which health insurance policies and self-insured health plans are subject to fees for the Patient-Centered Outcome Research Trust Fund, and also on the requirements for calculating, reporting, and paying the fees.

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▸Contents — Internal Revenue Bulletin 2012-19
Internal Revenue Bulletin 2012-19

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