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Explaining Health Care Reform: Medical Loss Ratio (PDF)
Henry J. Kaiser Family Foundation Link to more items from this source
[Guidance Overview]
Feb. 29, 2012
Beginning in 2012, insurers failing to meet the applicable MLR standard for the prior year must issue rebates to consumers proportionate to the amount in premiums paid by each consumer. In the case of employer-sponsored insurance plans ... the handling of refunds to employers and employees may depend on the plan's contract and the manner in which the policyholder and participants share premium costs.

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