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Text of Instructions for CMS Medical Loss Ratio (MLR) 2014 Annual Reporting Form (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] 
[Official Guidance] May 29, 2015
May 29, 2015 -- but also see updated dated June 5, 2015. "These are the filing instructions for the report to the Secretary required by ... the Public Health Service Act (PHSA), which includes elements that make up the medical loss ratio (MLR) and the calculation and provision of rebates to enrollees. The data included in the MLR Annual Reporting Form (MLR Form) are the exact data that will be used to calculate an issuer's MLR and rebates, if any, under section 2718 of the PHSA[.]" [Also available: MLR 2014 Annual Reporting Form and MLS 2014 Calculator and Formula Tool.]
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