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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice applies to an existing Blue Cross or Blue Shield organization within the meaning of § 833(c)(2), or an organization described in § 833(c)(3), that is required to change its method of accounting for unearned premiums by reason of failing to meet the MLR requirements of § 833(c)(5), or by reason of meeting the MLR requirements of § 833(c)(5) after failing to meet those requirements in a prior year.

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▸Contents — Internal Revenue Bulletin 2011-2

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