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The Affordable Care Act (ACA) imposed the Patient-Centered Outcome Research Institute (PCORI) fee on self-funded health plan sponsors. The fee is set to expire October 1, 2019. However, the fee is increasing again. For plan years ending on or after October 1, 2017 but before October 1, 2018, the fee will increase from $2.26 to $2.39 per person. The PCORI fee is calculated by multiplying the average number of lives covered during the plan year by the applicable dollar amount for the year.