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ABC Company
Claim Reserve Valuation Estimates as of December 31, 2016
Medical, Pharmacy and Dental
II. DENTAL
Dental
Reserve Valuation
Reserve
Reinsurance
Seasonality
Method Description
Estimate
Recoverable
& Margin
TOTAL
-------------------------
---------------
------------------
---------------
-------------
1 .
Harm12/Man12
$47,735
1.00
1.00
$47,735
2 .
Harm12/Man6
$47,775
1.00
1.00
$47,775
3 .
Harm6/Man12
$50,086
1.00
1.00
$50,086
4 .
Harm6/Man6
$50,154
1.00
1.00
$50,154
5 .
Harm3/Man12
$49,189
1.00
1.00
$49,189
6 .
Harm3/Man6
$49,231
1.00
1.00
$49,231
7 .
6 mos avg pd claims x
$47,426
1.00
1.00
$47,426
Harm12 "# Mos UnPd"
0.535
8 .
6 mos avg pd claims x
$49,732
1.00
1.00
$49,732
Harm 6 "# Mos UnPd"
0.561
9 .
12 mos avg pd claims x
$48,068
1.00
1.00
$48,068
Harm12 "# Mos UnPd"
0.535
10 .
12 mos avg pd claims x
$50,405
1.00
1.00
$50,405
Harm 6 "# Mos UnPd"
0.561
11 .
Average of 10 Methods
$48,980
Harm 12/Man 12
12 .
Prior Months Runoff Claims
Remaining
Runoff
Reserve
Total Est
Dental
Dental
Runoff
High & Low
------------------
------------------
------------------
----------------
Dec 16
$0
$47,735
$47,735
Nov 16
$39,224
$13,058
$52,282
Oct 16
$27,317
$8,269
$35,586
Low
Sep 16
$34,011
$5,547
$39,558
Aug 16
$44,426
$3,745
$48,171
Jul 16
$43,866
$2,579
$46,445
Jun 16
$65,537
$1,612
$67,148
High
May 16
$36,981
$894
$37,875
Apr 16
$37,792
$554
$38,347
Mar 16
$52,322
$346
$52,669
Feb 16
$42,237
$192
$42,429
Jan 16
$52,172
$96
$52,267
Dec 15
$58,244
$0
$58,244
13 .
Claim Reserve Relative Range:
$35,586 to
$67,148
14 .
Dental Claims IBNR Reserve Estimate:
$48,980
15 .
Dental Claims Processed But Not Cleared
$0
0
Day Estimate
Bank Account
16 .
Administration Expenses of Run-off Claims (Rounded):
$0 ($0.00 PEPM * 1535 EEs * 3 months)
17 .
Final Total Dental Reserve Estimate:
$48,980