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5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.

CCH® BENEFITS — 09/02/10

NAIC Approves Form For Medical Loss Ratio Reporting

from Spencer’s Benefits Reports: The National Association of Insurance Commissioners (NAIC) Executive Plenary Committee has approved final implementation of a medical loss ratio (MLR) “blanks” to implement Public Health Service Act 2718 as added by the Patient Protection and Affordable Care Act.

Blanks are the actual forms submitted by insurance companies to report financial information to state regulators. Regulators will then review this data to calculate the required medical loss ratio and any rebate required under the new federal law.

The instructions on the form could change, depending on the definition of medical loss ratio that the NAIC eventually adopts and has certified by the secretary of the Department of Health and Human Services.

America’s Health Insurance Plans (AHIP) has criticized the proposal for failing to include fraud prevention and detection.

AHIP has recommended the following to the NAIC:

For more information on the NAIC proposal, visit

For more information on AHIP, visit

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.

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