Dental Loss Ratios for Dental Healthcare Service Plans

MIKE CHANEY Commissioner of Insurance State Fire Marshal DAVID BROWNING Deputy Commissioner ol Insurance MISSISSIPPI INSURANCE DEPARTMENT 501 N. WEST STREET, SUITE 1001 WOOLFOLK BUILDING JACKSON, MISSISSIPPI 39201 www.mld.ms.gov MISSISSIPPI DEPARTMENT OF INSURANCE BULLETIN 2026-8 I.WUNG ADDRESS Posl Office Box 79 Jackson, Mississippi 39205-0079 TELEPHONE: (601) 359-3569 FAX: (601) 359-2474 WATS: 1-800-562-2957 (Incoming-USA) DENTAL LOSS RATIOS FOR DENTAL HEALTHCARE SERVICE PLANS May 27, 2026 This Bulletin is issued to any dental insurance company, dental service corporation, dental plan organization authorized to provide dental benefits, or a health insurance plan that includes coverage for dental services in this state, except that this Bulletin shall not apply to benefit plans under Medicaid, the Mississippi Children's Health Insurance Program, or other state-sponsored plans. During the 2026 Regular Legislative Session, the Legislature passed House Bill 1117, the Creating Transparency and Accountability in Dental Services Act which mandates dental insurance carriers to calculate and report their dental loss ratios (DLR) annually and submit their annual report to the Mississippi Insurance Department (MID) by June 30th annually. As HB 1117 was effective upon passage, dental insurance carriers must submit their annual report to MID by June 30, 2026. To assist carriers in submitting their DLR annual reports, MID has established an online workbook on their website for carriers to upload their information. This Bulletin is being issued to provide carriers with guidance regarding submission of their DLR annual repo1t. Please find the Dental Loss Ratio Reporting Workbook at the link provided below. www.micl.ms.gov/ivlississippi-insurance-deparlment/Healthcare/cllrr/ This workbook serves as a recommended guideline for compliance reporting as mandated by HB 1117: d lrreport@mid.ms. gov. Any carrier that has questions regarding the provisions contained within this Bulletin or needs assistance with the submission of their DLR annual report may contact the Life and Health Actuarial Division at 601-359-3657. The provisions contained within this Bulletin are effective as of this date. COMMISSIONER OF INSURANCE