Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut Individual Premier, SmartSense, & Lumenos Plus

Transcription

1 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Filing at a Glance Company: Product Name: State: TOI: Sub-TOI: Filing Type: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut Individual Premier, SmartSense, & Lumenos Plus Connecticut H16I Individual Health - Major Medical H16I.005A Individual - Preferred Provider (PPO) Rate Date Submitted: 05/31/2012 SERFF Tr Num: SERFF Status: AWLP Closed-Approved State Tr Num: State Status: Co Tr Num: Implementation Date Requested: Author(s): Reviewer(s): 10/01/2012 Disposition Date: 07/13/2012 Disposition Status: John Bryson, Jennifer Becher, Charlie Kearns, Michael DeLorme, Shannon Brown, Ying Yao, Casey Miller Paul Lombardo (primary) Approved Implementation Date: 10/01/2012 State Filing Description: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus Project Name/Number: 4th Quarter 2012 Trend Filing/ PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

2 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: General Information Project Name: 4th Quarter 2012 Trend Filing Project Number: Requested Filing Mode: Review & Approval Explanation for Combination/Other: Submission Type: New Submission Status of Filing in Domicile: Not Filed Date Approved in Domicile: Domicile Status Comments: Market Type: Individual Individual Market Type: Individual Overall Rate Impact: 9.1% Filing Status Changed: 07/13/2012 Deemer Date: Submitted By: John Bryson PPACA Notes: null Filing Description: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus Project Name/Number: 4th Quarter 2012 Trend Filing/ State Status Changed: Created By: John Bryson Corresponding Filing Tracking Number: PPACA: Not PPACA-Related Trend adjustment to the medical and prescription drug premium rates for our Premier, SmartSense, and Lumenos Plus products that were introduced in the fourth quarter Due to the lack of credible data for these products proxy data is used to determine the trend increase. That proxy data is from the same products used to develop the original rates for the Premier, SmartSense, and Lumenos Plus products. Company and Contact Filing Contact Information John Bryson, Actuarial Dir 370 Bassett Road North Haven, CT Filing Company Information Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut 370 Bassett Road North Haven, CT (203) ext. [Phone] john.bryson@anthem.com [Phone] CoCode: Group Code: 671 Group Name: WellPoint Inc Group FEIN Number: State of Domicile: Connecticut Company Type: Life, Accident, Health State ID Number: Filing Fees Fee Required? No Retaliatory? No Fee Explanation: Per Company: Yes Company Amount Date Processed Transaction # Anthem Health Plans, Inc dba Anthem Blue Cross $ /31/2012 and Blue Shield of Connecticut PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

3 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Correspondence Summary Dispositions H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ Status Created By Created On Date Submitted Approved Paul Lombardo 07/13/ /13/2012 Objection Letters and Response Letters Objection Letters Response Letters Status Created By Created On Date Submitted Responded By Created On Date Submitted Requesting Additional Information Paul Lombardo 07/10/ /10/2012 John Bryson 07/12/ /12/2012 PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

4 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Disposition Disposition Date: 07/13/2012 Implementation Date: 10/01/2012 Status: Approved HHS Status: HHS Approved State Review: Reviewed by Actuary Comment: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ Company Overall % Overall % Written # of Policy Written Maximum % Minimum % Company Rate Indicated Rate Premium Holders Affected Premium for Change Change Name: Change: Change: Impact: Change for for this Program: this Program: (where req'd): (where req'd): this Program: Anthem Health Plans, Increase 9.100% 9.100% $267, $2,942, % 9.100% Inc dba Anthem Blue Cross and Blue Shield of Connecticut Percent Change Approved: Minimum: 9.1% Maximum: 9.1% Schedule Schedule Item Schedule Item Status Public Access Supporting Document Actuarial Memorandum Approved Yes Supporting Document Rate Summary Worksheet Approved Yes Supporting Document Consumer Disclosure Form Approved Yes Supporting Document Utilization & Unit Cost Approved Yes PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

5 STATE OF CONNECTICUT INSURANCE DEPARTMENT Anthem Health Plan Individual 4Q 2012 Finding of Facts 1. Policy forms in this rate filing are as follows: Plan Name Premier SmartSense Lumenos Plus Form Number 10232CT 10233CT 10101CT 2. Experience for all policy forms combined: Earned Incurred CY Premium Claims Loss Ratio 4/08 12/08 $141,613,552 $115,229, % 2009 $199,060,970 $162,421, % 2010 $207,611,802 $154,024, % 2011 $198,890,130 $168,140, % Total $747,176,454 $598,810, % Most recent experience (1/12 2/12): loss ratio is 71.40% 3. Claim cost trend (actual through November 2011): allowed cost detail by service category pooled: Unit Cost Utilization Leveraging Total Medical 5.7% 1.5% 1.2% 8.4% Pharmacy 3.6% 3.1% 2.0% 8.8% Total 5.4% 1.7% 1.4% 8.5% 4. Claim cost trend (projected Oct 2012 through September 2013): allowed cost detail by service category pooled: Unit Cost Utilization Leveraging Total Medical 8.8% 1.3% 1.7% 11.7% Pharmacy 3.5% 6.1% 2.9% 12.5% Total 8.1% 1.9% 1.9% 11.9% P.O. Box 816 Hartford, CT An Equal Opportunity Employer

6 5. Unit cost data and trend for Lumenos product: 2010/ 2011/ Inpatient $3,341 $3,650 $3, % 7.6% Outpatient $655 $736 $ % 18.7% Professional $171 $176 $ % -0.8% Total Medical 6.3% 6.7% Pharmacy $72 $73 $76 1.4% 4.1% 6. Utilization data (per thousand members) and trend for Lumenos product: 2010/ 2011/ Inpatient % 2.8% Outpatient % 13.8% Professional % 5.5% Total Medical -1.0% 7.9% Pharmacy % 7.8% 7. Claim trend PMPM for Lumenos product: 2010/ 2011/ Inpatient $32.28 $39.45 $ % 10.7% Outpatient $60.86 $66.80 $ % 35.1% Professional $ $ $ % 4.6% Total 5.3% 14.6% Pharmacy $38.56 $38.69 $ % 12.2% 8. Unit cost data and trend for PPO products: 2010/ 2011/ Inpatient $3,146 $3,503 $3, % 10.1% Outpatient $694 $768 $ % 4.6% Professional $170 $172 $ % -2.8% Total Medical 5.2% 0.9% Pharmacy $62 $64 $70 3.1% 8.8%

7 9. Utilization data (per thousand members) and trend for PPO products: 2010/ 2011/ Inpatient % 28.5% Outpatient % 6.3% Professional % 5.0% Total Medical -5.6% 10.1% Pharmacy % 14.4% 10. Claim trend PMPM for PPO products: 2010/ 2011/ Inpatient $43.49 $41.14 $ % 41.4% Outpatient $75.85 $80.14 $ % 11.1% Professional $ $ $ % 2.1% Total -0.4% 11.1% Pharmacy $47.07 $51.48 $ % 24.5% 11. Unit cost trend for all products: 2010/ 2011/ 6-month ending Dec 2011 Inpatient 10.2% 8.6% 15.4% Outpatient 11.6% 13.2% 11.8% Professional 2.4% -1.6% -1.1% Total Medical 5.8% 4.5% 5.7% Pharmacy 2.0% 5.5% 8.3% 12. Utilization trend for all products: 2010/ 2011/ 6-month ending Dec 2011 Inpatient -0.3% 12.7% 19.3% Outpatient -3.3% 10.9% 13.5% Professional -4.0% 5.3% 6.8% Total Medical -3.1% 8.8% 11.7% Pharmacy 1.6% 9.8% 10.0%

8 13. Claim trend PMPM for all products: 2010/ 2011/ 6-month ending Dec 2011 Inpatient 9.7% 22.6% 38.1% Outpatient 7.9% 25.8% 27.0% Professional -1.7% 3.6% 5.6% Total 2.7% 13.3% 17.4% Pharmacy 3.6% 16.0% 19.2% 14. The pricing structure of the individual products is a reflection of the medical risks and costs associated with this market. Anthem s individual rate filing is based on recent claims data and current and expected health care cost for people covered under these products including cost to deliver care and utilization. Emerging claims experience indicates that claims cost trends are increasing and are expected to continue increasing throughout the 2012 rate effective period. The quarterly trend increase of 2.4% will equate to a 9.1% annual increase over the 4 th quarter 2011 premium rates. 15. In addition to claim cost trend, the total cost of providing benefits is influenced by other factors as well. Healthcare cost increases are caused by underlying growth in the cost of care and increased utilization, driven by changes in the demographics and health status of Anthems members who are gradually utilizing more services year over year (also known as underwriting wear-off). Underwriting wear-off continues to negatively impact rates. Historic trends include this underwriting wear-off impact. No adjustment to the historic trend factor for changes to underwriting wear-off is included. 16. No mandated benefit changes are included in this trend filing. The Women s Preventive Health Mandate was considered in the rate development but projected rates do not reflect this added benefit. 17. In addition, benefit leveraging is estimated to be 1.9% 18. Retention charge used in this rate filing is $37.23 per member per month. This includes selling expense, administrative expense, and premium tax of 1.75%. This represents 10.6% of premium. 19. The expected medical loss ratio at the proposed rate increase is 92.0%. The expected health care reform adjusted medical loss ratio at the proposed increase is

9 93.6%. This reflects the state premium tax of 1.75% and estimated federal income tax of 0.00%. 20. Anthem is requesting a 9.1% rate increase because claim costs are increasing and are expected to continue increasing throughout the rate effective period. This rate revision applies to non-grandfathered business for the aforementioned policy forms. This filing affects members renewing in the fourth quarter of 2012 and new business new business effective October 1, The current capital and surplus for the regulated entity as of the 2011 annual statement is $294,127,489 (capital of $2,525,180 and surplus of $291,602,309). 22. The Department received six public comments via the rate filing section of our website, they are summarized below: A proposed 9.1% increase is significant based on families fixed incomes. Is inflation running at 9.1%, I think not; in this economy the rate hike should be a maximum of 3%, the 9.1% increase is not justifiable. Anthem needs to learn how to manage their business rather than request annual price hikes because they can and might just get one. This is the reason people drop their health insurance and one of the reasons this country is in such a sad state of affairs when it comes to health care. Department Summary Besides the 2010 actual incurred medical loss ratio of 74.19%, the loss ratios have been between 81.37% and 84.54%, the most recent full calendar year of experience. The experience of this block of business, along with the resulting medical loss ratios, indicate an experience adjustment is not necessary at this time in order to achieve the MLR rebate loss ratio of 80% defined in regulation by HHS. Upon analyzing the trend data contained within the rate filing, the Department determined that overall quarterly trend of 2.4% is appropriate based upon recent trend experience. Based upon the data provided, it appears that while unit cost trend is stabilizing, utilization trend is increasing significantly. Claim lag triangles were analyzed to confirm the most recent estimates of incurred claims and the difference between incurred and paid.

10 Department Disposition Based upon the finding of fact, and the summary information described above, the rate increase request of 9.1% is approved as submitted. This appropriately reflects the overall anticipated trend of 11.9% from October 2012 through September The 9.1% approved rate increase is reasonable in relationship to the benefits being provided, and is neither excessive, inadequate nor unfairly discriminatory. Dated July 13, Paul Lombardo, A.S.A., M.A.A.A. Insurance Actuary

11 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Objection Letter Objection Letter Status Objection Letter Date 07/10/2012 Submitted Date 07/10/2012 Respond By Date 07/17/2012 Dear John Bryson, Introduction: Requesting Additional Information Exhibit IIIb provides composite unit and utilzation trend percentages. Please provide the actual unit cost and actual utilzation by each service category as in past filings so the Department can perform it's own unit and utlization trend analysis. Thank you in advance for your cooperation. Conclusion: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus Project Name/Number: 4th Quarter 2012 Trend Filing/ Sincerely, Paul Lombardo PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

12 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Response Letter Response Letter Status Submitted to State Response Letter Date 07/12/2012 Submitted Date 07/12/2012 Dear Paul Lombardo, Introduction: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ We have included the additional information that you have requested. The creation of the report and internal review took a little long than we had hoped by it is now ready for your review. We know the Department is very busy but anything you can do to get a quick decision would be appreciated. We are quickly coming up on the deadline for an October implementation. Response 1 Comments: The additional information was added as a supporting document Changed Items: Supporting Document Schedule Item Changes Satisfied -Name: Utilization & Unit Cost Comment: This document contains the additional information you requested No Form Schedule items changed. No Rate/Rule Schedule items changed. Conclusion: Please let me know if any additional information is needed. Sincerely, John Bryson PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

13 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Rate Information Rate data applies to filing. Filing Method: Rate Change Type: Review & Approval Increase Overall Percentage of Last Rate Revision: 0.000% Effective Date of Last Rate Revision: 07/01/2012 Filing Method of Last Filing: H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ Review & Approval Company Rate Information Company Overall % Overall % Written # of Policy Written Maximum % Minimum % Company Rate Indicated Rate Premium Holders Affected Premium for Change Change Name: Change: Change: Impact: Change for for this Program: this Program: (where req'd): (where req'd): this Program: Anthem Health Plans, Increase 9.100% 9.100% $267, $2,942, % 9.100% Inc dba Anthem Blue Cross and Blue Shield of Connecticut Product Type: HMO PPO EPO POS HSA HDHP FFS Other Covered Lives: Policy Holders: PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

14 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Rate Review Detail COMPANY: Company Name: HHS Issuer Id: Product Names: Trend Factors: 9.9% H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut Premier, SmartSense, Lumenos Plus HSA FORMS: New Policy Forms: Affected Forms: Other Affected Forms: 10101CT, 10232CT, 10233CT REQUESTED RATE CHANGE INFORMATION: Change Period: Annual Member Months: 12,228 Benefit Change: Increase Percent Change Requested: Min: 9.1 Max: 9.1 Avg: 9.1 PRIOR RATE: Total Earned Premium: 2,942, Total Incurred Claims: 1,837, Annual $: Min: Max: 3, Avg: REQUESTED RATE: Projected Earned Premium: 3,210, Projected Incurred Claims: 2,217, Annual $: Min: Max: 3, Avg: PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

15 SERFF Tracking #: AWLP State Tracking #: Company Tracking #: State: Connecticut Filing Company: Anthem Health Plans, Inc dba Anthem Blue Cross and Blue Shield of Connecticut TOI/Sub-TOI: Product Name: Project Name/Number: Supporting Document Schedules H16I Individual Health - Major Medical/H16I.005A Individual - Preferred Provider (PPO) Individual Premier, SmartSense, & Lumenos Plus 4th Quarter 2012 Trend Filing/ Item Status: Status Date: Satisfied - Item: Actuarial Memorandum Approved 07/13/2012 Comments: Attachment(s): CT Actuarial Memo 10_1_12.pdf CT Actuarial Cover Letter 4Q 2012.pdf Item Status: Status Date: Satisfied - Item: Rate Summary Worksheet Approved 07/13/2012 Comments: Attachment(s): RateSummaryTemplate(1).xls Item Status: Status Date: Bypassed - Item: Consumer Disclosure Form Approved 07/13/2012 Bypass Reason: Not required for this filing. Request is less than a 10% Increase Comments: Item Status: Status Date: Satisfied - Item: Utilization & Unit Cost Approved 07/13/2012 Comments: This document contains the additional information you requested Attachment(s): Utilization and Unit Cost.pdf PDF Pipeline for SERFF Tracking Number AWLP Generated 07/13/ :29 PM

16 Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Premier, SmartSense, and Lumenos Plus Actuarial Memorandum Scope and Purpose of Rate Filing Submitted for your review and approval is a proposed trend increase for our Active Products (Premier, SmartSense, and Lumenos Plus) effective October 1, This filing is being submitted to meet the requirements of rate filing submissions made pursuant to section 38a-481 of the Connecticut General Statutes. The purpose of this filing is to provide the department with the proposed rate changes for the above products; this information may not be appropriate for other purposes. Anthem is requesting a trend increase to the currently approved rates because overall claims cost continue to increase and are expected to continue increasing throughout the rate effective period. This rate revision applies to non-grandfathered business for the policy forms shown in Exhibit I. The HHS Form 1 uses proxy data because of the limited available data from our Active Products - those for which we are requesting a trend increase. The proxy experience is based off of the approved rate increase for the January 2012 rate filing. Since that rate filing did not include all individual products, we adjusted the experience to include those excluded products making the prior estimate of current rates represent all individual products. Our proxy data indicates a need for a significant increase. However, since we are only requesting a trend increase for the Premier, SmartSense, and Lumenos Plus Products for the fourth quarter 2012 the requested increase is well below the required increase determined in the form. Requirements from Bulletin HC-81-2 Effective date: 10/1/2012 Implementation: Policies renew on anniversary date. The filing will effect members renewing in the fourth quarter 2012 and new business effective October 1, Policy Forms: Exhibit I contains product families and corresponding policy form numbers affected by this rate revision. Historical Experience: Exhibit II details historical experience for all Individual policy forms. This data was used as proxy data for the HHS Form 1 due to the limited data available for our Active Products (Premier, SmartSense, and Lumenos Plus). The HCR-Adjusted loss ratio uses Premium Tax of 1.75% and a Federal Income Tax rate of 35%. Consistency with most recent financial statement: The trend development is based on claim costs by incurred date which is reconciled to the claim lags (Exhibit IV) used to set reserves. Claim lags are then reconciled to the data warehouse and ultimately to the financial statements. Anticipated trend information by cost, utilization, technology and other components: Trends for our most common and credible products were used to establish the quarterly trend adjustment for the fourth quarter The Fee For Service Products with minimal membership and the Premier, SmartSense, and Lumenos Plus effective October 2011 with a deductible reset January 2012 are not included in the trend development. Exhibit IIIa shows the normalized trend for the current 3-month, 6- month, and 12-month rolling trend percentages, the trends are normalized for demographics, benefit buy-downs and large claims in excess of $50,000 are removed. Trends have shown a continual increasing pattern from June 2011 through February Based on that information we have selected a 2,4% quarterly trend adjustment over the filed and approved third quarter 2012 rates. This will equate to an 9.1% increase in renewal rates effective fourth quarter 2012 over fourth quarter Exhibit IIIb shows the cost and utilization trends for medical and prescription drug coverage for the period ending November 2011 and projected trends for 2012 and The cost and utilization trends are adjusted for leveraging to develop the total trend. Medical technology is not tracked separately and is included in the cost and utilization components. Benefit buy-down impact: The impact of buy-downs is an important part in determining the underlying claim cost trend based on paid trends. The value is determined by comparing premium relativities weighted by membership over time. This step is included in the development of trends shown in Exhibit IIIa. Mandated benefit changes: No mandated benefit changes are included in this trend filing. The Women's Preventive Health mandate was considered in the rate development but projected rates do not reflect this added benefit. Claim lag triangles: The total claim triangle for Anthem Direct Pay business is shown in Exhibit IV. The exhibit shows the total paid by month, the completion factor and the expected fully incurred estimate. Retention Charges: The retention charge is $37.23 per member per month. This includes selling expense, administrative expense, and Premium Tax of 1.75%. This represents 10.6% of Premium. Current capital and surplus for the regulated entity: The Annual Statement 2011 total capital and surplus for AHP (G1800) as filed was $294,127,489 (Capital $2,525,180 and Surplus $291,602,309). We have included Exhibit IV from the respective filings that show the detail (Capital lines 26 plus 28; Surplus line 31; total line 33) of each of the above as support. Expected loss ratio: Anthem demonstrates our anticipated loss ratio for all direct pay products are compliant with federal law in Exhibit VI. Historic loss ratios are shown in Exhibit II. The HCR-Adjusted loss ratio uses Premium Tax of 1.75% and a Federal Income Tax rate of 35%. Summary of Proposed Rate Changes: Appendix A details the components of the proposed increase. Rate Development and Assumptions

17 Anthem is requesting a 2.4% quarterly trend increase (9.1% annual) effective October 1, 2012 for all plan options listed in Exhibit 1. The following narrative is submitted in support of the assumptions underlying the rate development: Claims Experience: The base experience period is the aggregate twelve month experience period incurred from 3/1/2011 to 2/29/2012 and paid through 3/31/2012. Claims that exceed $50,000 have been removed from the experience. Claims Cost Trend: Paid claim cost data is normalized to show the true cost of covered benefits. The paid claims are normalized for demographics and benefit buy-downs and large claims have been removed. Anthem reviews the normalized paid trends on a rolling 12-month, 6-month, and 3-month basis plus expected changes in cost and utilization greater or less than those included in the historic trends to determine trend for the rate period. Attained age impact: The effect of member demographics (age and gender) is not added back into the rate development for either premium or claim cost PMPMs. The rating methodology assumes that the impact of aging and changes in member demographics is accounted for in the attained age band tables. More specifically, as subscribers age on their policy, the calculation assumes that their claim cost increases at the same rate that their premium increases. Changes in Mandated Benefits: No adjustments are included in this filing. Other claims adjustments PMPM: Benefit expenses including capitated claims, state assessments for Immunizations and HRA, pharmacy rebates, and a portion of healthcare management fees (based on the NAIC quality improvement program definition) are added to claims cost in the rate development process. Other rating factors: No changes are proposed to the existing age/gender factors, geographic area factors, underwriting factors or to the existing HSA aggregate family deductible factors. Actuarial certification I, John Bryson, am an Actuarial Director for WellPoint Inc and am issuing this opinion on behalf of Anthem Health Plans. I am a member of the American Academy of Actuaries and a Associate of the Society of Actuaries and I meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. John Bryson, A.S.A., M.A.A.A. Actuarial Director, Individual Product Pricing Anthem Health Plans, 370 Bassett Road, North Haven, CT john.bryson@anthem.com

18 Exhibit I Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Premier, SmartSense, and Lumenos Plus Policy Forms included in Rate Application Plan Name Premier SmartSense Lumenos Plus Form No CT 10233CT 10101CT

19 Exhibit II Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Historical Experience - All Individual Other PMPM (assessments, capitation, med. management)* Rolling 12 Estimated HCR-Adj. Loss Ratio** Incurred Date Premium Incurred Claims from Exhibit IV Total Benefit Expense Members Premium Total Benefit Expense Member Months Apr 08 $15,768,327 $11,646,478 -$22,306 $11,624,172 55,082 May 08 $15,959,727 $11,986,401 -$22,354 $11,964,047 55,199 Jun 08 $15,857,653 $11,813,210 -$22,541 $11,790,669 55,662 Jul 08 $15,806,814 $12,868,575 -$22,703 $12,845,872 56,062 Aug 08 $15,799,352 $13,106,673 -$22,723 $13,083,950 56,110 Sep 08 $15,728,744 $12,311,670 -$22,619 $12,289,051 55,854 Oct 08 $15,665,773 $14,156,668 -$22,640 $14,134,028 55,907 Nov 08 $15,575,653 $12,742,393 -$22,574 $12,719,819 55,743 Dec-08 $15,451,509 $14,597,257 -$22,423 $14,574,834 55,371 Jan 09 $16,963,520 $10,811,488 -$22,390 $10,789,098 55,289 Feb 09 $16,927,709 $10,993,315 -$22,442 $10,970,873 55,418 Mar 09 $16,719,738 $12,377,049 -$22,513 $12,354,536 55,593 $192,224,518 $149,140, % 667,290 Apr 09 $16,633,431 $12,892,408 -$22,606 $12,869,802 55,821 $193,089,621 $150,386, % 668,029 May 09 $16,629,044 $12,752,010 -$22,676 $12,729,334 55,994 $193,758,939 $151,151, % 668,824 Jun 09 $16,621,890 $13,528,013 -$22,807 $13,505,206 56,318 $194,523,176 $152,866, % 669,480 Jul 09 $16,608,043 $14,101,480 -$22,963 $14,078,517 56,704 $195,324,405 $154,099, % 670,122 Aug 09 $16,571,205 $13,177,324 -$23,044 $13,154,280 56,903 $196,096,258 $154,169, % 670,915 Sep 09 $16,500,767 $14,378,248 -$23,050 $14,355,198 56,918 $196,868,281 $156,235, % 671,979 Oct 09 $16,412,501 $15,350,919 -$23,058 $15,327,861 56,939 $197,615,009 $157,429, % 673,011 Nov 09 $16,348,923 $15,780,061 -$23,062 $15,757,000 56,947 $198,388,280 $160,466, % 674,215 Dec-09 $16,124,199 $16,279,253 -$22,916 $16,256,337 56,587 $199,060,969 $162,148, % 675,431 Jan 10 $18,139,893 $10,181,313 -$22,591 $10,158,722 55,785 $200,237,343 $161,517, % 675,927 Feb 10 $17,817,233 $10,681,277 -$22,554 $10,658,723 55,693 $201,126,867 $161,205, % 676,202 Mar 10 $17,611,344 $12,401,584 -$22,461 $12,379,123 55,464 $202,018,474 $161,230, % 676,073 Apr 10 $17,456,696 $12,670,988 -$22,418 $12,648,570 55,358 $202,841,739 $161,008, % 675,610 May 10 $17,366,197 $12,136,412 -$22,435 $12,113,977 55,400 $203,578,892 $160,393, % 675,016 Jun 10 $17,262,235 $13,185,390 -$22,502 $13,162,887 55,566 $204,219,236 $160,051, % 674,264 Jul 10 $17,203,973 $12,412,848 -$22,580 $12,390,268 55,758 $204,815,166 $158,362, % 673,318 Aug 10 $17,137,823 $12,522,896 -$22,869 $12,500,027 56,472 $205,381,784 $157,708, % 672,887 Sep 10 $17,124,262 $13,204,395 -$22,745 $13,181,649 56,166 $206,005,279 $156,535, % 672,135 Oct 10 $16,984,366 $13,848,264 -$22,656 $13,825,608 55,946 $206,577,143 $155,032, % 671,142 Nov 10 $16,827,259 $14,937,686 -$22,393 $14,915,293 55,295 $207,055,479 $154,191, % 669,490 Dec-10 $16,680,521 $15,841,865 -$22,166 $15,819,699 54,735 $207,611,801 $153,754, % 667,638 Jan 11 $17,335,713 $10,277,867 -$22,311 $10,255,556 55,094 $206,807,621 $153,851, % 666,947 Feb 11 $17,126,621 $10,228,249 -$22,116 $10,206,133 54,612 $206,117,009 $153,398, % 665,866 Mar 11 $16,891,109 $12,549,377 -$21,714 $12,527,663 53,619 $205,396,773 $153,547, % 664,021 Apr 11 $16,772,558 $12,650,129 -$21,633 $12,628,497 53,419 $204,712,636 $153,527, % 662,082 May 11 $16,683,807 $12,488,424 -$21,602 $12,466,822 53,342 $204,030,246 $153,880, % 660,024 Jun 11 $16,556,674 $13,695,637 -$21,610 $13,674,027 53,363 $203,324,685 $154,391, % 657,821 Jul 11 $16,563,339 $12,609,236 -$21,597 $12,587,639 53,330 $202,684,051 $154,588, % 655,393 Aug 11 $16,485,818 $14,793,300 -$21,543 $14,771,757 53,197 $202,032,046 $156,860, % 652,118 Sep 11 $16,321,472 $15,412,778 -$21,396 $15,391,382 52,834 $201,229,257 $159,070, % 648,786 Oct 11 $16,188,336 $17,670,219 -$21,246 $17,648,973 52,465 $200,433,227 $162,893, % 645,305 Nov 11 $16,056,583 $17,099,257 -$21,166 $17,078,091 52,267 $199,662,551 $165,056, % 642,277 Dec 11 $15,908,100 $18,666,042 -$21,091 $18,644,951 52,082 $198,890,130 $167,881, % 639,624 Jan 12 $16,535,041 $11,564,736 -$20,792 $11,543,943 51,344 $198,089,458 $169,169, % 635,874 Feb 12 $16,320,892 $11,935,049 -$20,884 $11,914,165 51,570 $197,283,728 $170,877, % 632,832 *Historical amounts of assessments, capitation, etc were not available thus these claims are set equal to the product of the membership and other PMPM in Actuarial Memo. **Assuming premium tax and federal income tax off-sets are the same as stated in the Actuarial Memo. Note: Prior to the 2011 rate filing, projected membership by product family was not calculated in the rate development thus expected loss ratios are not available.

20 Exhibit IIIa Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Historical Normalized Paid Trends Ending Historic Trends BlueCare, Century Preferred, Tonik and Lumenos Combined Total Block Normalized Rolling 12 Normalized Rolling 6 Normalized Rolling 3 Membership Dec % 22.3% 21.5% 55,371 Jan % 20.2% 21.2% 55,289 Feb % 21.3% 24.7% 55,418 Mar % 20.0% 17.5% 55,593 Apr % 18.9% 16.7% 55,821 May % 19.0% 14.4% 55,994 Jun % 15.6% 14.2% 56,318 Jul % 14.7% 13.2% 56,704 Aug % 13.7% 13.4% 56,903 Sep % 14.8% 15.5% 56,918 Oct % 13.2% 13.7% 56,939 Nov % 14.6% 16.0% 56,947 Dec % 13.6% 12.6% 56,587 Jan % 13.4% 13.5% 55,785 Feb % 14.0% 11.4% 55,693 Mar % 13.3% 12.8% 55,464 Apr % 14.7% 15.5% 55,358 May % 13.1% 14.7% 55,400 Jun % 11.3% 10.7% 55,566 Jul % 10.2% 6.5% 55,758 Aug % 9.9% 6.3% 56,472 Sep % 6.8% 3.3% 56,166 Oct % 5.2% 4.1% 55,946 Nov % 5.5% 4.9% 55,295 Dec % 5.0% 6.4% 54,735 Jan % 5.9% 7.4% 55,094 Feb % 5.1% 4.9% 54,612 Mar % 6.0% 4.3% 53,619 Apr % 5.8% 3.0% 53,419 May % 4.9% 4.7% 53,342 Jun % 5.5% 6.9% 53,363 Jul % 5.8% 8.7% 53,330 Aug % 7.5% 10.3% 53,197 Sep % 9.4% 12.1% 52,834 Oct % 11.2% 13.7% 52,465 Nov % 12.4% 14.4% 52,267 Dec % 13.0% 14.0% 52,082 Jan % 14.8% 15.9% 51,344 Feb % 16.5% 18.5% 51,570

21 Exhibit IIIa Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Historical Normalized Paid Trends Block Membership 60,000 55,371 55,000 50,000 Exhibit IIIa Normalized Paid Trends BlueCare, Century Preferred, Tonik and Lumenos Combined 55,593 56,318 56,918 56,587 55,464 55,566 56,166 54,735 53,619 53,363 52,834 52,082 Trend 30.0% 25.0% 45,000 40, % 35,000 30,000 25,000 20,000 15,000 10,000 5, % 10.0% 5.0% Total Block Membership Normalized Rolling 12 Normalized Rolling 6 Normalized Rolling 3 Dec 08 Mar 09 Jun 09 Sep 09 Dec 09 Mar 10 Jun 10 Sep 10 Dec 10 Mar 11 Jun 11 Sep 11 Dec %

22 Exhibit IIIb Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Trend Breakout Actual Thru November 2011 Observed Allowed Trends Unit Cost Utilization Leveraging Factor Leveraging Total Medical 5.7% 1.5% % 8.4% Pharmacy 3.6% 3.1% % 8.8% Combined Med + Rx 5.4% 1.7% % 8.5% Projected Oct 2012 thru Sep 2013 Observed Allowed Trends Unit Cost Utilization Leveraging Factor Leveraging Total Medical 8.8% 1.3% % 11.7% Pharmacy 3.5% 6.1% % 12.5% Combined Med + Rx 8.1% 1.9% % 11.9% Projected 2013 Observed Allowed Trends Unit Cost Utilization Leveraging Factor Leveraging Total Medical 8.1% 1.5% % 11.2% Pharmacy 4.5% 5.1% % 12.5% Combined Med + Rx 7.6% 2.0% % 11.5%

23 Exhibit IV Anthem Health Plans - Connecticut Anthem Direct Pay Plan Options Effective 10/1/2012 for Active Product Portfolio Claim Triangle Paid Thru March 2012 Paid Paid Incurred Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Prior $6,387,566 $1,581,029 $991,995 $184,493 $301,782 $107,597 $26,397 $54,712 $41,765 Apr-08 $5,624,545 $4,329,268 $767,001 $509,988 $156,250 $44,181 $13,677 $80,224 $3,096 May-08 $0 $5,645,587 $4,599,050 $1,104,369 $107,558 $313,698 $80,204 $30,594 $10,322 Jun-08 $0 $0 $5,489,989 $5,087,884 $532,962 $289,391 $205,281 $90,923 $29,468 Jul-08 $0 $0 $0 $6,041,173 $4,998,681 $1,043,858 $467,684 $92,784 $33,214 Aug-08 $0 $0 $0 $0 $5,612,938 $5,494,700 $1,878,379 $207,637 $28,573 Sep-08 $0 $0 $0 $0 $0 $6,319,377 $4,556,460 $464,156 $288,966 Oct-08 $0 $0 $0 $0 $0 $0 $6,962,235 $5,072,075 $921,843 Nov-08 $0 $0 $0 $0 $0 $0 $0 $5,441,872 $5,174,953 Dec-08 $7,552,290 Jan-09 $0 Feb-09 $0 Mar-09 $0 Apr-09 $0 May-09 $0 Jun-09 $0 Jul-09 $0 Aug-09 $0 Sep-09 $0 Oct-09 $0 Nov-09 $0 Dec-09 $0 Jan-10 $0 Feb-10 $0 Mar-10 $0 Apr-10 $0 May-10 $0 Jun-10 $0 Jul-10 $0 Aug-10 $0 Sep-10 $0 Oct-10 $0 Nov-10 $0 Dec-10 $0 Jan-11 $0 Feb-11 $0 Mar-11 $0 Apr-11 $0 May-11 $0 Jun-11 $0 Jul-11 $0 Aug-11 $0 Sep-11 $0 Oct-11 $0 Nov-11 $0 Dec-11 $0 Jan-12 $0 Feb-12 $0 Mar-12 $0

24 Incurred Prior Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Paid Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 $51,134 $34,911 $117,916 $43,046 $57,302 $48,526 $21,302 $2,663 $25,355 $45,721 $19,450 $12,733 $5,922 -$13,561 $2,049 $2,731 $20,722 $3,368 $7,186 $16,397 $23,866 $1,588 $12,452 $6,255 $23,345 $13,123 $3,485 $7,547 $3,392 $19,465 -$580 -$368 $65,046 $21,055 $27,944 $10,137 $24,417 $11,857 $4,701 $4,625 -$420,567 $124,066 $88,237 $25,403 $14,551 $49,026 -$4,681 -$4,612 $284,471 $40,385 $58,976 $65,038 $55,517 $53,316 $17,376 $20,115 $331,803 $567,687 $117,899 $82,358 $32,341 $34,271 $176 $7,969 $848,042 $277,633 $95,435 $95,359 $16,721 $102,340 $49,278 $579,019 $5,822,304 $705,431 $228,607 $84,254 $29,531 $64,957 $4,753 $7,383 $4,988,493 $4,528,142 $766,580 $216,966 $90,010 $56,887 $21,177 -$15,273 $0 $4,983,467 $5,000,748 $567,509 $135,809 $114,115 $29,708 $77,693 $0 $0 $6,234,871 $4,956,851 $564,318 $228,943 $134,799 $29,579 $0 $0 $0 $5,888,527 $4,937,771 $983,047 $744,597 $148,383 $0 $0 $0 $0 $6,021,739 $5,009,709 $681,889 $480,317 $0 $0 $0 $0 $0 $7,015,165 $5,365,146 $402,422 $0 $0 $0 $0 $0 $0 $6,856,624 $5,356,240 $0 $0 $0 $0 $0 $0 $0 $6,299,003

25 Incurred Prior Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Paid Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 $16,538 $2,561 $9,504 $9,546 $11,502 $6,627 $8,425 $30,537 -$21,126 $983 $1,018 $93 $5,192 $1,129 -$29 $64 $292 $0 $167 $550 -$159 $1,390 $70 $1,510 -$462 $487 $741 $4,355 -$4,024 -$4,983 $1,332 -$392 $8,744 $2,735 $239 -$2,581 $5,158 $1,859 $2,932 $1,425 $4,687 $911 $2,042 -$209 $977 -$10,774 $9,685 $4,881 $1,384 -$1,007 $2,614 $2,477 -$860 $431 $30,331 $8,990 $27,344 $2,664 $1,515 $2,219 $129 -$1,847 $92 $5,453 $3,499 $3,623 $3,292 -$1,617 $1,188 $4,574 $142 $11,121 $28,643 -$1,117 -$212,252 $252,018 $20,136 $500 $3,679 $47 -$23,859 -$7,497 $21,151 $24,389 $13,315 $14,594 $5,747 $2,606 $10,889 $3,247 $1,639 $55,986 $8,296 $20,046 $26,878 -$3,296 $4,076 $9,274 -$2,054 -$4,219 $22,278 $701 $5,651 $7,182 $7,154 $45,657 $2,400 -$12,869 $22,577 $17,749 $14,097 $104,013 $4,707 $5,111 $20,462 -$2,472 -$5,346 $29,702 $67,550 $2,913 $28,934 $15,698 $7,439 $3,953 $10,955 -$12,034 $86,091 $50,143 $38,196 $350,882 -$6,318 $10,779 $13,488 $25,136 $613 $275,547 $105,088 $49,819 $44,257 $35,783 $47,327 $33,115 $10,643 $17,201 $897,028 $273,137 $150,895 $325,766 $29,821 $54,499 $49,214 $42,401 $30,309 $5,092,139 $772,597 $179,830 $217,214 $44,630 $470,900 -$399,874 $420,977 $8,669 $7,349,449 $5,635,422 $612,975 $445,182 $82,246 $58,826 $48,776 $112,702 $24,311 $0 $7,466,262 $5,763,218 $815,832 $743,007 $223,295 $118,695 $56,525 $65,666 $0 $0 $7,398,553 $6,210,570 $1,439,410 $363,523 $204,989 $83,989 $15,844 $0 $0 $0 $8,885,492 $5,695,875 $898,399 $393,692 $172,153 $102,651 $0 $0 $0 $0 $4,878,427 $4,092,255 $601,397 $225,283 $99,870 $0 $0 $0 $0 $0 $4,649,518 $4,854,286 $604,329 $189,790 $0 $0 $0 $0 $0 $0 $6,317,045 $5,143,161 $416,999 $0 $0 $0 $0 $0 $0 $0 $6,438,520 $4,945,291 $6,012,389 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

26 Incurred Prior Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Paid Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 $4,590 -$5,106 -$1,238 -$388 -$6,845 -$10,444 -$15,461 $681 $757 -$724 $1,546 $0 -$795 $7 $39 $0 $0 $1,060 $0 $186 $1,056 -$229 -$2,979 $155 $0 $396 $0 -$25 $0 -$866 $762 $5,490 -$106 -$878 $0 -$3,076 $2,126 $0 $621 $93 -$1,175 $263 $69 -$173 -$273 $0 -$1,810 $0 $113 $398 $440 $311 $1,830 -$4,258 $36 $658 -$1,960 $0 $0 $216 $6,859 -$79 $78 $55 $4,079 $1,554 $240 -$128 -$61 $114 $7,812 -$19,036 -$2,645 $0 $67 -$310 $359 -$290 $20 $0 -$719 -$12,877 -$8 $151 -$199 $495 $1,091 -$489 $0 $1,879 $5,334 -$11,754 $1,204 $8,182 $265 $555 $544 $0 $88 $2,328 $3,253 -$6,300 $543 $17,974 $334 -$456 -$2,266 $2,499 $221 $495 $3,017 $1,629 $834 -$1,676 $31 $334 $1,200 $547 -$59 -$4,062 $14,337 $2,025 $1,043 $22,515 $1,303 $772 $899 $534 $73 $3,470 $14,408 $11,668 $1,545 $6,574 $1,042 $11,382 -$3,622 -$9,348 -$41 $1,013 $2,929 $5,129 -$8,240 $2,008 -$22,872 $2,431 $3,610 $8,620 -$2,219 -$3,430 $45,138 -$3,508 $4,188 $921 $67,754 $1,733 -$4,104 -$328 $2,449 $5,961 $9,146 -$4,902 $12,395 $4,663 $4,491 $1,684 -$8,732 -$146 -$1,314 $907 $42,948 $9,938 $5,810 $4,928 $10,968 $1,034 -$5,659 $1,381 -$4,711 -$207 $10,950 $2,521 $10,193 $5,644 $27 $1,141 -$25,056 -$1,457 -$1,507 $2,361 $11,437 $6,827 $22,979 $12,296 $2,909 $7,116 $19,704 -$6,657 $1,092 $8,398 $24,141 -$35,864 $6,859 $10,668 $14,523 $11,109 $326 -$668 $11,936 $13,118 $57,148 $11,094 $16,435 -$17,664 $36,904 $10,239 -$213 $1,338 $1,509 $5,882 $45,896 $30,961 $125,497 $13,005 $9,150 $16,332 $1,062 $1,367 -$10,322 $11,208 $119,151 $66,413 $79,646 $19,545 $16,285 $5,391 $17,720 $13,470 -$3,666 $16,188 $163,536 $76,590 $77,190 $41,440 $30,090 $57,978 $9,372 $7,225 $11,058 $6,864 $661,050 $175,832 $154,676 $114,877 $25,998 $71,905 $12,774 $7,442 $15,520 $1,874 $5,122,326 $607,869 $150,649 $72,527 $50,490 $39,690 -$146 $6,190 $6,329 $16,287 $6,594,122 $5,272,306 $692,108 $300,215 $130,557 $109,278 $40,759 $24,937 -$3,525 $10,855 $0 $5,882,256 $5,399,269 $455,676 $407,069 $135,179 $117,210 -$71,930 $8,733 $33,062 $0 $0 $6,267,384 $4,812,900 $717,129 $276,197 $273,593 $42,648 $43,668 $15,411 $0 $0 $0 $6,513,120 $5,508,698 $751,027 $321,911 $86,230 $30,321 $37,070 $0 $0 $0 $0 $6,522,227 $5,647,904 $1,138,607 $167,389 $231,596 $53,151 $0 $0 $0 $0 $0 $7,259,129 $6,257,852 $628,683 $362,213 $182,365 $0 $0 $0 $0 $0 $0 $8,545,251 $5,537,936 $625,270 $709,683 $0 $0 $0 $0 $0 $0 $0 $4,647,990 $4,356,407 $834,184 $4,494,609 $4,570,233 $0 $6,533,290 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

27 Incurred Prior Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Paid Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 $35,659 -$2,471 -$1,441 $0 $0 $0 $3,040 $0 $0 $0 -$731 $0 $0 $0 $0 $0 $7,720 $77 $0 $0 $478 -$100 -$90 $0 -$50 $0 $381 $762 $0 $0 $3,404 $150 $0 $0 $3,208 $0 $0 $684 $0 $0 $112 $0 $0 $0 $3,213 $0 $0 $880 $0 $0 $24 $0 $0 $0 $6,703 $195 $0 $0 $0 $0 $244 $26 -$104 $0 $3,198 $6 $0 $0 $0 $0 $199 $0 $5,159 $0 $3,568 $238 $406 $0 -$835 $0 $108 $200 $0 $0 $4,044 $217 $142 $0 $0 $50 $84 $0 -$219 $0 $2,179 $31 $405 $0 $55 $0 $1,577 $1,860 -$809 $406 $143 $47 -$117 $18,321 $0 -$139 $2,828 $1,905 $744 $1,918 -$270 $21 $321 $1,049 -$25 -$155 -$967 $116 $165 $425 $0 $504 $46 $97 $396 -$973 $5 $89 -$176 $413 $204 $462 $0 $41 -$254 -$459 $1,028 $1,427 $575 $254 -$3,890 $215 -$38 -$59 -$2,873 $4,557 $2,810 $2,137 $280 $687 -$2,389 $692 $3,096 $1,087 $443 -$3,170 $13,938 -$442 -$3,909 $4,438 $143 $196 $2,963 -$31 $273 $50 -$1,152 -$1,295 $25 $3,605 $159 -$172 $2,458 $0 $387 $0 $2,344 $717 $126 $255 $656 -$2,827 $160 -$85 $1,477 $50 $2,953 $1,463 -$69 -$574 $4,273 -$7,710 -$19 $1,888 $1,588 $73 $3,099 $4,182 $186 -$493 -$3,304 -$190 $1,275 $1,308 $526 -$648 $7,150 $566 -$255 -$1,144 -$159 -$636 $336 $348 $2,370 $0 $339 $5,298 -$24,866 $3,633 $17,073 $29,842 $2,773 $105 $2,715 $1,008 -$2,017 $2,212 $225 $6,054 $7,710 $1,400 $4,355 $164 $2,735 $8,595 $1,246 $3,126 $3,866 $14,951 $2,269 $405 -$39 $7,810 $5,663 $2,342 $2,056 $11,953 $4,504 $1,217 $9,212 $5,576 -$585 -$779 $1,545 $8,270 $23,469 $13,891 -$13,187 $17,487 $404 -$1,722 $4,475 -$386 $3,798 -$1,186 $3,140 $2,597 -$14,439 -$7,749 $992 $27,931 -$4,676 $365 -$803 $1,495 -$1,909 $16,234 $14,427 $1,823 $5,768 $1,764 -$398 $881 $321 $3,223 $19,819 $37,271 $12,623 -$12,440 $2,964 $16,995 -$1,954 $10,787 $4,432 -$23,122 -$127,617 $2,754 $31,043 $10,047 $6,759 $7,862 -$2,543 $2,371 $7,038 $1,226 $6,783 -$24,798 $28,638 $10,623 $14,768 $30,810 $13,388 $2,574 -$5,375 -$205 $60,448 $36,193 $22,589 $40,295 $2,222 $7,259 $13,002 $18,874 $9,355 $27,107 $143,634 $27,147 $88,366 $30,158 $7,615 $15,620 $74,523 $6,043 -$2,603 $10,258 $305,809 $37,950 -$42,786 $32,361 $13,360 $26,750 -$5,455 $35,956 -$4,510 $12,626 $442,778 $210,547 $89,224 $186,449 $100,096 -$26,746 $59,837 $3,798 $11,364 $11,797 $4,538,055 $607,801 $249,537 $220,254 $181,157 $165,041 $6,172 $10,022 -$2,007 $7,961 $6,282,868 $4,741,282 $544,251 $700,817 $190,419 $66,233 $21,749 -$3,504 $24,740 $37,418 $0 $6,185,264 $5,272,090 $518,234 $186,253 $144,321 $70,813 $39,561 $9,730 -$856 $0 $0 $7,177,797 $5,024,365 $834,995 $377,498 $99,216 $27,075 $29,415 $52,936 $0 $0 $0 $6,212,754 $5,368,829 $584,238 $227,755 $50,168 $68,582 $25,546 $0 $0 $0 $0 $7,417,020 $5,162,697 $646,826 $522,535 $794,578 $74,120 $0 $0 $0 $0 $0 $7,891,487 $5,791,726 $988,570 $289,102 $128,032 $0 $0 $0 $0 $0 $0 $7,141,981 $6,903,820 $2,359,806 $258,550 $0 $0 $0 $0 $0 $0 $0 $7,007,750 $7,396,277 $1,723,860 $9,101,311 $6,905,643 $0 $4,728,501 $0 $0 $0 $0

28 Incurred Prior Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Feb-12 Mar-12 Totals date membership factors incurred $0 -$1,607 $0 $0 $11,646, /1/ , $11,646,478 $0 $0 $11,986, /1/ , $11,986,401 $0 $0 $11,813, /1/ , $11,813,210 $0 $0 $12,868, /1/ , $12,868,575 $0 $0 $13,106, /1/ , $13,106,673 $0 $0 $12,311, /1/ , $12,311,670 $25 $0 $14,156, /1/ , $14,156,668 -$136 $0 $12,742, /1/ , $12,742,393 $25 $0 $14,597, /1/ , $14,597,257 $75 $0 $10,811, /1/ , $10,811,488 $100 $102 $10,993, /1/ , $10,993,315 $149 -$138 $12,377, /1/ , $12,377,049 -$304 -$131 $12,891, /1/ , $12,892,408 $77 -$350 $12,751, /1/ , $12,752,010 $162 $0 $13,527, /1/ , $13,528,013 $49 -$764 $14,101, /1/ , $14,101,480 $346 $0 $13,176, /1/ , $13,177,324 $369 -$165 $14,377, /1/ , $14,378,248 $8,055 -$190 $15,350, /1/ , $15,350,919 $630 -$330 $15,779, /1/ , $15,780,061 -$999 -$165 $16,278, /1/ , $16,279,253 $316 $528 $10,180, /1/ , $10,181,313 -$2 $491 $10,679, /1/ , $10,681,277 $57 -$516 $12,399, /1/ , $12,401,584 -$2,134 $1,960 $12,668, /1/ , $12,670,988 $473 $1,112 $12,133, /1/ , $12,136,412 $380 $290 $13,181, /1/ , $13,185,390 $1,137 -$1,649 $12,408, /1/ , $12,412,848 $184 $1,213 $12,517, /1/ , $12,522,896 $10,735 -$12 $13,198, /1/ , $13,204,395 $1,750 $386 $13,840, /1/ , $13,848,264 -$1,349 $461 $14,926, /1/ , $14,937,686 $4,066 $4,242 $15,827, /1/ , $15,841,865 $6,291 $12,222 $10,269, /1/ , $10,277,867 $52,693 $7,652 $10,214, /1/ , $10,228,249 $2,523 $7,244 $12,527, /1/ , $12,549,377 $10,791 $1,117 $12,618, /1/ , $12,650,129 $8,502 $19,768 $12,453, /1/ , $12,488,424 $9,620 $10,530 $13,643, /1/ , $13,695,637 $1,471 $9,258 $12,548, /1/ , $12,609,236 $49,275 $36,520 $14,703, /1/ , $14,793,300 $117,464 $61,055 $15,267, /1/ , $15,412,778 $888,936 -$61,550 $17,491, /1/ , $17,670,219 $325,470 $144,323 $16,597, /1/ , $17,099,257 $1,438,567 $673,418 $18,118, /1/ , $18,666,042 $4,393,757 $1,556,716 $10,678, /1/ , $11,564,736 $5,071,809 $5,403,950 $10,475, /1/ , $11,935,049 $0 $6,409,726 $6,409, /1/ , $13,183,854