Alaska Stat. § 21.85.080 – Reporting requirements

(a) A self-funded multiple employer welfare arrangement shall annually, before March 2, file with the director on forms prescribed by the director, a full and true statement of its financial condition, transactions, and affairs as of the preceding December 31, including
1. (1) a statement of financial condition;
2. (2) a statement of change in financial condition for the year accompanied by an actuarial opinion by a qualified actuary that includes
  1. (A) a certification that the unpaid claim liability of the arrangement meets the requirements of AS 21.18.080 — 21.18.086;
  2. (B) the recommended level of specific and aggregate stop-loss insurance the arrangement should maintain;
  3. (C) a description of the actuarial soundness of the arrangement, including any recommended actions the arrangement should take to improve its actuarial soundness;
3. (3) a statement of the arrangement's contribution rates for the next year;
4. (4) if the total payments to the arrangement for participation during the prior year of operations exceeded the sum of $2,000,000, certified financial statements for the prior two years, or for each year and partial year that the self-funded multiple employer welfare arrangement has been in business if less than two years;
5. (5) a report showing the number of participating employers and number of covered lives at the end of the year and contributions received during the year in the state;
6. (6) additional information the director determines is necessary in order to determine the financial integrity of the arrangement.
(b) A self-funded multiple employer welfare arrangement shall, within 60 days after the end of each quarter, file with the director, on forms prescribed by the director, a full and true statement of its financial condition, transactions, and affairs as of the preceding quarter, including
1. (1) a statement of financial condition;
2. (2) a statement of change in financial condition for the period since the end of the prior year;
3. (3) a report showing the number of participating employers and number of covered lives at the end of the quarter and contributions received during the quarter in the state;
4. (4) additional information the director determines is necessary in order to determine the financial integrity of the arrangement.
(c) A self-funded multiple employer welfare arrangement shall file with the director a copy of the arrangement's Internal Revenue Service form 5500, including all attachments to the form.