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Internal Revenue Bulletin:  2016-28 

July 11, 2016 

INCOME TAX


Table of Contents

T.D. 9772T.D. 9772

The final regulations provide guidance under section 833(c)(5) for Blue Cross and Blue Shield organizations and certain other organizations to compute and apply the medical loss ratio and the consequences for not meeting the medical loss ratio threshold. The final regulations revise the 2014 final regulations to reflect the enactment of a technical correction to section 833(c)(5) by the Consolidated and Further Continuing Appropriations Act of 2015.


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