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Text of CMS Notice: Transitional Adjustment for 2014 Risk Corridors Program (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] 
[Official Guidance] Apr. 19, 2015
"A QHP issuer will input its state-specific adjustment percentages, indicated in [a table in this notice], in its Medical Loss Ratio (MLR) and Risk Corridors Reporting Form for 2014. All QHP issuers in a state will receive the same transitional adjustment, regardless of the issuer's transitional enrollment, if any. For issuers in states that did not apply the transitional adjustment, the risk corridors calculation will be based on a profit floor of 3 percent and allowable administrative costs ceiling of 20 percent (that is, the transitional adjustment will be 0 percent)." [Unnumbered document, Apr. 17, 2015]
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