Under the Affordable Care Act, certain insurers and self-insured health plans are responsible for paying fees to help fund the Patient-Centered Outcomes Research Institute.  The PCOR fees are reported and paid on Form 720 once a year and are due no later than July 31 of the year following the end of the plan year.  The fees are first due July 31, 2013.  Form 720 has now been revised to include the PCOR fees and is available on the IRS website for use for the rapidly approaching July 31 deadline. Revised Form 720