The IRS has released Notice 2025-61, which provides the adjusted PCORI fee amount for plan years ending on or after Oct. 1, 2025, and before Oct. 1, 2026. Employers with self-insured health plans must pay the PCORI fee by July 31, 2026. This Legal Update provides an overview of the updated PCORI fee.

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PCORI Fee Amount Adjusted for 2026