Health insurers such as Anthem and Humana must comply with MLR (Medical Loss Ratio) rules set forth by the ACA. The MRL rules require insurers to spend 80-85% of premium dollars on medical care and healthcare quality improvement, rather than administration costs. If your firm, or your client, receives a MLR rebate there are specific rules regarding distribution. Please read the linked document from our KyCPA benefit broker, Lane Hettich, that explains the MLR Rebates. If you have questions, contact email@example.com.