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CCIIO Notice Allows Issuers to Defer Portion of Premiums in 2013 MLR and Rebate Calculations
Wolters Kluwer Law & Business Link to more items from this source
[Guidance Overview]
Jan. 16, 2014
"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. If issuers elect to defer this portion of premium in the 2013 MLR and rebate calculations, they must disclose the deferred amount for each respective state and market."

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