An annual fee to fund the “Patient Centered Outcome Research Institute” (the PCORI fee) is imposed on either:

• The issuer of a specified health insurance policy for each policy year ending after September 20, 2012 and before October 1, 2019 [IRC §4375]
• A sponsor of an applicable self-insured health plan each plan year ending after September 20, 2012 and before October 1, 2019 [IRC §4376]