Filing Instructions For The 2015 Mlr Reporting Year - Centers For Medicare & Medicaid Services (Cms) Page 24

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• Office maintenance, occupancy costs, utilities, and computer maintenance
• Supervisory and executive duties
• Supplies and postage
Line 5.3 – Direct sales salaries and benefits
Include compensation (including but not limited to salary and benefits) to employees engaged
in soliciting and generating sales to policyholders for the issuer.
Line 5.4 – Agents and brokers fees and commissions
All expenses incurred by the issuer payable to a licensed agent, broker, or producer who is not
an employee of the issuer in relation to the sale and solicitation of policies for the company.
Line 5.5 – Other taxes
5.5a – Taxes and assessments not excluded from premium. (Do not include amounts reported in
Section 3 or Line 9.)
Include:
• Taxes and assessments not deducted from Premium in Section 3
• State sales taxes if the issuer does not exercise the option of including such taxes with
the cost of goods sold and services purchased
• Any portion of commissions or allowances on reinsurance assumed that represent
specific reimbursement of premium taxes
• Any portion of commissions or allowances on reinsurance ceded that represents
specific reimbursement of premium taxes
5.5b – Fines and penalties of regulatory authorities, and fees for examinations by any State or
Federal departments other than those included in Line 3.3b, above.
Line 5.6 – Other general and administrative expenses
Include:
General and Administrative Expenses not previously reported in Sections 3, 4, or 5
above.
These expenses include such examples as:
• Salaries
• Outsource services
• EDP equipment, other equipment
• Accreditation and certification fees
• Reimbursement by uninsured plans and fiscal intermediaries
• ICD-10 maintenance costs
• ICD-10 implementation expenses in excess of 0.3% of earned premium
• Community benefit expenditures – report only the amount in excess of what is already
reported in Part 1, Line 3.2c
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Parent category: Medical