Premiums means premiums written (including premiums written for assumption reinsurance, but reduced by assumption reinsurance ceded (as described inparagraph (b)(5)(ii)of this section), excluding indemnity reinsurance written (as described inparagraph (b)(5)(iii)of this section) and direct service payments (as described inparagraph (b)(5)(iv)of this section), but without reduction for ceding commissions or medical loss ratio rebates, determined in a manner consistent with the requirements for reporting under the Supplemental Health Care Exhibit published by the National Association of Insurance Commissioners or the MLR Annual Reporting Form filed with the Center for Medicare & Medicaid Services' Center for Consumer Information and Insurance Oversight of the U.S. Department of Health and Human Services (or any successor or replacement exhibits or forms).


26 CFR § 1.162-31

Scoping language

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