Preparation and Filing NAIC Supplemental Health Care Exhibit
This session provides instructions on completing the various parts of the Supplemental Health Care Exhibit (SHCE), Parts 1, 2, 3 and the SHCE Expense Allocation Report. In this session the purpose and intent of the SHCE, filing requirements, allocation and reporting methodologies and an explanation of the lines of business columnar definitions and changes to the 2020 SHCE are addressed.
10:45am – 11:00am
11:00am – 12:00pm
Commercial and Medicare MLR Filing and Reporting Requirements
This session provides an overview of the filing and reporting requirements for the CMS’s MLR Reporting Forms for Commercial and Medicare Products including a discussion of how data reported in the SHCE is used to calculate the rebates in the CMS Reporting Forms.
12:00pm – 12:45pm
Accounting, Reporting, Disclosure ACA Risk Adjustment, and Risk Corridors Programs
This session provides an overview and discussion of the Affordable Care Act Risk Risk-Sharing Programs as well as a legislative update on the ACA. This session addresses the statutory accounting and reporting for these Risk-Sharing Programs.
The following SSAPs are addressed in this session:
SSAP No. 54R – Individual and Group A&H Contracts, Revised
SSAP No. 107 – Risk-Sharing Provisions of the Affordable Care Act
The Schedules and Exhibits covered in this session include:
Underwriting and Investment Exhibit, Part 2D – Aggregate Reserve for Accident and Health Contracts