NE LB639

Dental plan carriers in Nebraska must meet a minimum dental loss ratio of 85% beginning January 1, 2026, meaning at least 85% of earned premiums must be spent on claims for dental care services

Dental loss ratio is calculated by dividing incurred claims by earned premiums, minus taxes and licensing/regulatory fees for the reporting year

Beginning January 1, 2027, dental plan carriers must annually submit dental loss ratio reports to the Department of Insurance, including rates, rating schedules, and claims-to-premium ratios since each plan's issuance

Carriers that fail to meet the 85% minimum must return excess premiums to their insureds

The requirements do not apply to dental coverage provided through the state's Medicaid medical assistance program