Under the Affordable Care Act, self-insured and self-funded group health plans are required to pay the Patient Centered Outcomes Research Institute Fee (PCORI). In 2016, this fee was $2.17 per covered life. The IRS has recently begun audits of PCORI fees. In particular, the IRS is focusing on how plan administrators determined what plans were covered and how they determined the number of covered lives. Plan should proactively make sure their PCORI fee filings are correct and up to date in anticipation of a potential audit.