Comparative Effectiveness Research Fee (PCORI)
To download this document, click here: PCORI Fee Amount Adjusted for 2026
The Internal Revenue Service (IRS) has issued Notice 2025-61 to increase the Patient-Centered Outcomes Research Institute (PCORI) fee amount for plan years ending on or after Oct. 1, 2025, and before Oct. 1, 2026. The updated PCORI fee amount is $3.84 multiplied by the average number of lives covered under the plan. For plan years that ended on or after Oct. 1, 2024, and before Oct. 1, 2025, the PCORI fee amount is $3.47 multiplied by the average number of lives covered under the plan.
Judy Kamens
Employee Benefits Compliance Specialist
Since joining Lawley in March 2010 as a compliance specialist, Judy has been instrumental in enhancing client services by focusing on the complexities of new legislation and compliance requirements. In her role, she collaborates closely with benefits consultants and account executives to equip clients with the tools, resources, and guidance they need to stay compliant in an everchanging regulatory landscape.
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