This HRB is a reminder of the following upcoming Affordable Care Act (ACA) fees due yet in 2014: 1. The Patient-Centered Outcomes Research (PCOR) Fee 2. The Transitional Reinsurance Fee This contains a summary chart that can be used as a quick reference of who this fee applies to, when it is due, how it is paid and links to the complete Health Reform Bulletins pertinent to each fee.