B.__Within 7 months after the end of the period for which rates are in effect, the carrier shall file a report with the superintendent showing aggregate earned premiums and incurred claims for the period the rates were in effect.__ Incurred claims must include claims paid to a date 6 months after the end of the period for which rates were in effect and an estimate of unpaid claims.__The report must state how the unpaid claims estimate was determined.

C.__If incurred claims were less than 80% of earned premiums, the carrier shall refund a percentage of the premium to an entity or person that paid the premium.__The percentage must be the same for all groups and subgroups and must be calculated as the ratio of excess premiums to aggregate earned premiums.__Excess premiums must be calculated by dividing the aggregate incurred claims by 0.8 and subtracting the result from aggregate earned premiums.__ The total of all refunds must equal the excess premiums.

D.__The superintendent may require further support for the unpaid claims estimate and may require refunds to be recalculated if the estimate is found to be unreasonably large.

E.__The superintendent may adopt rules setting forth appropriate methodologies regarding reports, refunds and credibility standards pursuant to this subsection.__Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

Sec. D-9. 24-A MRSA §2839, as amended by PL 1985, c. 648, §11, is further amended to read:

§2839. Rates filed

No policy of group health insurance may be delivered in this State until a copy of the group manual rates to be used in calculating the premium for these policies has been filed for informational purposes with the superintendent. Notwithstanding this section, rates for group Medicare supplement, nursing home care or long-term care insurance contracts must be filed in accordance with section 2736 and rates for small group health