"In deciding on how to apply the rebates, the DOL guidance notes that a plan 'may properly weigh the costs to the plan and the ultimate plan benefit as well as the competing interests of participants or classes of participants provided such method is reasonable, fair and objective.' The guidance goes on to provide some helpful examples of reasonable methods for allocating MLR rebates that are plan assets, which plans and their sponsors should consult in deciding how to allocate and apply MLR rebates that are plan assets."  MORE >>