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The IRS has released Notice 2022-59, which sets the applicable PCORI fee for plan years ending between October 1, 2022 and September 30, 2023 at $3.00 per covered life.

The great philosopher Aristotle once shared that the pursuit of happiness is the central purpose in human life. I have learned that if you try to ascertain what people really want—and you do this by asking probing questions and listening—you can help them…