FAA4.H Unearned Income (UNIN UNIC) : 03 Types of Unearned Income - Overview : HH Medical Loss Ratio Rebates
Medical Loss Ratio Rebates
Medical Loss Ratio (MLR) rebates are refunded premiums paid to consumers. Treat Medical Loss Ratio (MLR) rebates(g) as a lump sum.
 
EXCEPTION
When the MLR rebate is in the form of a reduction from premiums, or in a manner that is not in the form of a payment to the participant, treat it as a vendor payment.