1. a) A complete and detailed description of its rating practices and renewal underwriting practices;
2. b) Information and documentation that demonstrates that its rating methods and practices are based upon commonly accepted actuarial assumptions and are in accordance with sound actuarial principles; and
3. c) Any work papers or other information and documentation prepared in support of the actuarial certification.

A small employer carrier shall maintain and have accessible at its principal place of business for a period of 3 years from the date of actuarial certification the following records and information: