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Upcoming Deadline for Annual Reporting and Payment of PCORI Fee Under the Affordable Care Act

The deadline for plan sponsors of self-insured health plans to report and remit the Patient-Centered Outcomes Research Institute fee (?Ç£PCORI Fee?Ç¥) due under the Affordable Care Act with respect to the 2016 plan year is July 31, 2017. For this purpose, a plan year that ended during 2016 is considered a 2016 plan year. The PCORI Fee is assessed to fund the Patient-Centered Outcomes Research Institute and applies to plan years ending on or after October 1, 2012, and before October 1, 2019. Plans should report and remit the PCORI Fee, which is based on a flat dollar amount multiplied by the average number of lives covered under the plan for the applicable plan year, via a second quarter IRS Form 720.The applicable covered lives fee amount for plan years that ended after December 31, 2015, and before October 1, 2016 is $2.17. The applicable covered lives fee amount for… Continue Reading

TC Heartland: What?ÇÖs the Big Deal?

If you haven?ÇÖt yet heard about the Supreme Court?ÇÖs decision in TC Heartland v. Kraft Food Groups Brands LLC, you?ÇÖre probably not a patent litigator.?á The case has been dominating legal industry headlines for months, and now that a decision has been issued, it is being hailed as the single most important case for patent litigators this side of Markman v. Westview Instruments, Inc. But is TC Heartland really a sea change for patent litigation??á A review of Federal Circuit cases applying the portion of the patent venue statute not addressed by?áTC Heartland ?Çô what constitutes ?Ç£a regular and established place of business?Ç¥ ?Çô indicates that the change may not be as sweeping as some have suggested. Briefly, the TC Heartland decision addressed the test for proper venue in patent infringement suits for corporations.?á Until 1990, courts held 35 U.S.C. ?º 1400(b) to be the sole statute governing venue for… Continue Reading

June 2017