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CMS Presentation on the Reinsurance Contribution Submission Process: Contributing Entities and Counting Methods (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] Link to more items from this source
[Guidance Overview]
Aug. 19, 2014
24 presentation slides dated August 18, 2014. "Enrollment counts are calculated based on a benefit year (calendar year) and not a plan year. The Counting Methods generally calculate covered lives based on enrollment in the first nine months of a calendar year ... [A] self-insured group health plan using the Form 5500 Method may use enrollment based upon its plan year, instead of the 2014 Benefit Year. The Form 5500 Method is the only Counting Method that does not use the first nine months of the applicable benefit year to determine covered lives."

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