---
kind: "section"
citation: "45 C.F.R. § 158.260"
title: "45"
number: "158.260"
heading: "Reporting of rebates."
url: "https://uscodex.org/cfr/45/158.260"
---

# §158.260. Reporting of rebates.

- (a) **General requirement.** For each MLR reporting year, an issuer must submit to the Secretary a report concerning the rebates provided to and on behalf of enrollees pursuant to this subpart.
- (b) **Aggregation of information in the report.** The information in the report must be aggregated in the same manner as required by [§ 158.120](/cfr/45/158.120.md).
- (c) **Information to report.** The report required by this section must include the total:
  - (1) Number of subscribers in the individual, small group and large group markets to whom the issuer paid a rebate directly, and number of small group and large group policyholders receiving a rebate on behalf of enrollees;
  - (2) Amount of rebates provided as premium credit;
  - (3) Amount of rebates provided as lump sum payment regardless of whether in cash, reimbursement to an enrollee's credit card, or direct payment to an enrollee's bank account;
  - (4) Amount of rebates that were de minimis as provided in [§ 158.243](/cfr/45/158.243.md) of this subpart and the number of enrollees who did not receive a rebate because it was de minimis; and
  - (5) Amount of unclaimed rebates, a description of the methods used to locate the applicable enrollees, and a description of how the unclaimed rebates were disbursed.
- (d) **Timing and form of report.** The data required by [paragraphs (c)(1) through (4)](#c-1..c-4) of this section must be submitted with the report under [§ 158.110](/cfr/45/158.110.md), on a form and in the manner prescribed by the Secretary. The data required by [paragraph (c)(5)](#c-5) of this section must be submitted with the report under [§ 158.110](/cfr/45/158.110.md) for the subsequent MLR reporting year.

## Notes

### Amendments

[75 FR 74921, Dec. 1, 2010, as amended at 76 FR 76594, Dec. 7, 2011]

### Authority

Authority: 42 U.S.C. 300gg-18.

### Source

Source: 75 FR 74921, Dec. 1, 2010, unless otherwise noted.

### Amendments

[75 FR 74921, Dec. 1, 2010, as amended at 76 FR 76594, Dec. 7, 2011]