CCIIO Technical Guidance On MLR Reporting and Rebate

Technical Guidance 2013-0004, Q & A on Medical Loss Ratio and rebate calculations in the case of non-calendar year plans.

Document Excerpt

 For the 2013 MLR reporting year, issuers may defer including in their MLR and rebate calculations the portion of 2013 premiums collected for 2014 ACA assessments or fees on non-calendar year policies.

Link http://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/mlr-guidance-aca-fees-carveout-2013-12-30.pdf

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